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    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

    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

    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

    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 Provides Informal Feedback on the Draft 2015 OMB Compliance Supplement

    Newsletter The CPA Advocate: February, 2015.  The comments focused on OMB’s incorporation of the new OMB Uniform Guidance for Federal Awards  into the Supplement.
    Published on February 24, 2015

    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

    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

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