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    Off-Balance-Sheet Arrangements and Other Disclosures

    Article This Audit Committee Brief provides guidance on off-balance-sheet arrangements and other disclosures. This tool is intended to assist audit committee members in gaining an understanding of management?s use of off-balance-sheet arrangements so they may...
    Published on February 07, 2010

    Off Balance- Sheet Arrangements and Other Disclosures

    Article It is important that the audit committee understand the nature and the reason for off-balance-sheet arrangements, and ensure that any such relationships are adequately disclosed. This tool is intended to assist audit committee members in gaining an understanding of management’s use of off...
    Published on March 16, 2010

    Chisholm, Todd D. - Centerville, UT

    Disciplinary Actions Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Chisholm’s AICPA membership was terminated, effective May 10, 2011, in connection with the SEC denying Mr. Chisholm the privilege of appearing or practicing before the Commission as an accountant.
    Published on July 06, 2011

    Oberly, Frank - Oklahoma City, OK

    Disciplinary Actions As a result of an investigation of alleged violations of the Codes of Professional Conduct of the AICPA and Oklahoma Society of CPAs, Mr. Oberly, with the firm of Frank L. Oberly, CPA, Inc., entered into a settlement agreement under the Joint Ethics Enforcement Program, effective February 24, 2014.
    Published on April 03, 2014

    2010 Disciplinary Actions

    Disciplinary Actions Disciplinary actions for 2010.
    Published on February 04, 2013

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