ARSC Comment Letter on IAASB Exposure Draft and Consultation Paper
This comment letter from the ASB to the IAASB discusses the Proposed Policy Statement, “Clarifying Professional Requirements in International Standards Issued by the IAASB” and Consultation Paper: Improving the Clarity and Structure of IAASB Standards and Related Considerations for Practice Statements
Published on March 01, 2013
AICPA Supports GASB Preliminary Views on Fair Value Measurement
In its comment letter to GASB and in testimony before the Board, the AICPA expressed concerns with the proposed definition of an investment both in terms of its clarity and intended scope and recommended that the Board reexamine the proposed definition
Published on November 26, 2013
FinREC Comment Letter Provides Recommendations to SEC Regarding Money Market Fund Financial Reporting Matters
The CPA Advocate: October, 2013. The AICPA Financial Reporting Executive Committee (FinREC) has provided a number of recommendations relating to certain financial reporting matters affecting money market funds in response to the Securities and Exchange Commission’s (SEC) proposed rule, Money Market Fund Reform; Amendments to Form PF.
Published on October 17, 2013
Successful Push for Penalty Relief on Delayed Forms
The CPA Advocate: March 27, 2013. The IRS recently announced late payment penalty relief for those taxpayers who are filing forms released after Jan. 30, addressing one of the AICPA’s requests to the agency to alleviate the burden of a compressed, post-fiscal cliff tax filing season.
Published on March 27, 2013
AICPA Encourages GASB to Remove Certain Financial Statement Elements from Conceptual Framework
The AICPA encouraged the Governmental Accounting Standards Board (GASB) to strongly consider removing the deferred outflows of resources and deferred inflows of resources elements from the Board’s conceptual framework
Published on January 09, 2012
AICPA Flags Concerns about IFACs International Ethics Standards Boards Exposure Draft on Responding to a Suspected Illeg...
The CPA Advocate: December, 2012. The AICPA Professional Ethics Executive Committee identified a number of concerns about requirements the proosal would impose on professional accountants in public practice and business and suggested alternatives.
Published on December 20, 2012
FinREC and TIC Weigh in on Two of FASBs Financial Instrument Proposals
The CPA Advocate: July, 2013. AICPA says the credit loss proposal still requires “significant work” and identified “problematic” areas of the recognition and measurement proposal.
Published on July 18, 2013
2014 Tax Advocacy Comment Letters
Recent comment letters submitted by the tax section.
Published on November 19, 2014
Audit, Attest, and Quality Control ASB Comment Letters
ASB comment letter to other organizations.
Published on September 15, 2014
Potts v. SEC
Brief of amicus curiae for the AICPA in support of the petition of Robert D. Potts. The SEC sanctioned Potts for ""improper professional conduct"" in performing duties as a concurring reviewer during an audit of certain financial statements in 1988 and 1989.
Published on September 21, 2006