Off-Balance-Sheet Arrangements and Other Disclosures
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
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
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
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 for 2010.
Published on February 04, 2013
Results per page