Audit, Attest, and Quality Control ASB Comment Letters
ASB comment letter to other organizations.
Published on September 15, 2014
States Updating Attest Language to Protect the Public Interest
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
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
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)
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
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
AICPA State Regulation and Legislation Team Issues Registration Compliance Advisory to CPA Firms
...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
Section 404(b) of Sarbanes-Oxley Act of 2002
...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
Compilation and Review - ARSC Comment Letters
Listing of ARSC compilation and review comment letters.
Published on February 14, 2013
State CPA Societies and AICPA Host Policy Discussion with State CPA Lawmakers
The CPA Advocate: September, 2013. Georgia State Representative Howard Mosby, Florida State Representative Dan Raulerson and South Dakota State Senator Deb Peters joined state CPA society representatives to discuss a range of policy issues.
Published on September 05, 2013