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    Attest Talking Points

    White Paper This paper from the Alabama Society of CPAs covers the main talking points to highlight when encouraging state legislatures to pass the updated definition of attest found in the seventh edition of the Uniform Accountacy Act
    Published on November 25, 2014

    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 31, 2014

    Comprehensive Definition of Attest Map

    Quick Reference Guide A map of the United States that shows which states have adopted the comprehensive definition of attest, which need conforming changes, and which have pending legislation
    Published on March 17, 2015

    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 27, 2014

    More States Adopt Comprehensive Definition of Attest Services

    Newsletter The CPA Advocate: April, 2015. Legislatures in Iowa, Kentucky, Oklahoma, and Maryland have adopted the all-encompassing definition of attest that includes more than just engagements of prospective financial information
    Published on April 23, 2015

    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 23, 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

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