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    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...
    Published on March 28, 2013

    Potts v. SEC

    Legal Brief ...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

    AICPA Comments on IRS Exempt Organization Enforcement Efforts

    Comment Letter This April 12, 2004 letter from the AICPA Exempt Organization Taxation Technical Resource Panel to the Advisory Committee on Tax Exempt and Government Entities discusses enforcement and compliance processes and proposes a Form 990 redesign, a redesign of the exemption application process for section 501(c)(3) organizations, and new applications for
    Published on July 01, 2013

    AICPA Promotes XBRL in Comments to Treasury Department

    Newsletter The CPA Advocate: December, 2014.  The AICPA said XBRL is the only available data standard to adequately meet the requirements of the DATA Act.
    Published on December 18, 2014

    AICPA Comments on Proposed Single Audit Revisions

    Newsletter The CPA Advocate: July, 2013. The letter to OMB supports the overall direction of the proposed rule changes, points out significant concerns and expresses appreciation for OMB’s responsiveness to earlier AICPA comments.
    Published on July 18, 2013

    Arizona Society of CPAs and CPA Lawmaker Secure Auditor Rotation Victory

    Newsletter The CPA Advocate: June, 2012. The AICPA congratulated the Arizona Society of CPAs and Arizona CPA lawmaker Senator Richard Crandall on their successful repeal of a provision passed in 2011 that would have required charter schools to change auditors every six years.
    Published on June 13, 2012

    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

    AICPA Comments on Proposed Revisions to Single Audit Data Collection Form

    Newsletter The CPA Advocate: July, 2013. The AICPA supports OMB updating both the Data Collection Form and its instructions; however, the AICPA’s letter also provides a number of overarching and specific comments.
    Published on July 18, 2013

    AICPA Meets with FASB about Uniqueness of Employee Benefit Plan Financial Statements

    Newsletter ...CPA Advocate: January, 2014. AICPA employee benefit plan panels are discussing with FASB how the Board can best incorporate the consideration of employee benefit plans into its standard-setting process
    Published on January 30, 2014

    Congressional Resources

    Link The Congressional and Political Affairs team has provided useful links to congressional government agencies and AICPA centers.
    Published on September 26, 2012

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