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    Audit, Attest, and Quality Control ASB Comment Letters

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

    States Updating Attest Language to Protect the Public Interest

    Newsletter The CPA Advocate: March, 2014. An attest bill supported by the Alabama Society of CPAs was signed into law March 18 in Alabama, and bills in Indiana and Georgia are awaiting gubernatorial approval
    Published on March 27, 2014

    Definition of Attest and Patent Trolls Top List of 2014 State Legislative Issues

    Newsletter The CPA Advocate: August, 2014.  The AICPA is developing a summary of the issues important to the accounting profession that were in play during 2014; the summary will be available this fall.
    Published on August 21, 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

    Common Areas of Inquiry The Proposed Revisions to the Definition of Attest in the Uniform Accountancy Act (UAA)

    Article The AICPA’s State Legislation and Regulation Team has developed a resource document for the UAA attest proposal currently out for comment, in order to answer common questions that may arise in regard to peer review, independence, government auditing, and CPA firm affiliates
    Published on July 31, 2013

    State CPA Policymakers Meet in Chicago to Discuss New Model Attest Definition, CPA Firm Mobility

    Newsletter The CPA Advocate: October, 2014.  Representatives from the AICPA, state CPA societies, state boards of accountancy, and NASBA discussed updated UAA language last month in Chicago at a workshop sponsored by the AICPA.
    Published on October 21, 2014

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

    Article ...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 believes that all investors in public companies
    Published on April 03, 2013

    AICPA State Regulation and Legislation Team Issues Registration Compliance Advisory to CPA Firms

    Guidance ...issued an advisory to CPA firms urging them to review their registration compliance procedures to ensure that they are in compliance with out-of-state registration requirements, when performing attest engagements
    Published on July 30, 2014

    Compilation and Review - ARSC Comment Letters

    Article Listing of ARSC compilation and review comment letters.
    Published on February 14, 2013

    House Financial Services Panel Looks at Dodd-Frank Whistleblowing Rules

    Newsletter The CPA 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

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