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    AICPA Letter Helps Persuade COSO to Postpone Release of Internal Control Framework

    Newsletter ...June, 2012. AICPA told COSO its updated framework will be valuable to practitioners, but recommended additional guidance on how to consider weaknesses or absences of a principle when evaluating internal control effectiveness
    Published on June 12, 2012

    Section 404(b) of Sarbanes-Oxley Act of 2002

    Article The Sarbanes Oxley Act requires that the management of public companies assess the effectiveness of the internal control of issuers for financial reporting. Section 404(b) requires a publicly-held company’s auditor to attest to, and report on, management’s assessment of its internal controls. AICPA...
    Published on April 03, 2013

    AICPA Comments on Proposed Revisions to GAOs Green Book

    Newsletter The CPA Advocate: March, 2014.  The AICPA’s major recommendation is that GAO more closely align the Green Book language to COSO “except for situations where the government environment is truly different.”
    Published on March 27, 2014

    AICPA and NASBA Release New UAA to Protect the Public Interest States Move to Implement Attest Language

    Newsletter The CPA Advocate: June, 2014. The AICPA is strongly committed to working with state CPA societies, NASBA and state boards of accountancy to see definition of attest legislation passed as soon as possible in all U.S. states and jurisdictions that don’t have language similar to the new UAA language.
    Published on June 24, 2014

    Audit, Attest, and Quality Control ASB Comment Letters

    Comment Letter ASB comment letter to other organizations.
    Published on September 15, 2014

    Audits of Federal Funds (Single Audits)

    Article Entities that receive federal funds including states, local governments, and not-for-profit organizations (NPOs), are subject to audit requirements commonly referred to as “single audits” under the Single Audit Act of 1984, as amended in 1996.  The Single Audit Act was enacted to standardize the requirements for auditing federal programs. 
    Published on March 28, 2013

    House Financial Services Panel Looks at Dodd-Frank Whistleblowing Rules

    Newsletter ...Advocate: May, 2011. Deloitte Deputy CEO and Vice-Chairman Robert Kueppers testified at House hearing that accounting profession is cocnerned Dodd-Frank Act does not take into account SOX internal reporting requirements
    Published on September 02, 2011

    Federal Legislative and Regulatory Issues

    Federal Law This page highlights the advocacy issues in which the Congressional & Political Affairs Team is advocating on behalf of the profession, and also those issues that the team has recently followed.
    Published on October 28, 2014

    Employee Benefits Tax Advocacy

    Overview This section contains AICPA comment letters pertaining to legislative matters in employee benefits taxation.
    Published on October 14, 2013

    Using Family Partnerships and Refuting IRS Challenges

    Article This is an article highlighting the AICPA's position concerning the legitimate use of family partnerships. In particular, the AICPA takes exception with the IRS's refusal to recognize for transfer tax purposes the validity of many family partnership's under examination.
    Published on September 19, 2012

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