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    Compilation and Review - ARSC Comment Letters

    Article Listing of ARSC compilation and review comment letters
    Published on February 14, 2013

    ARSC Comment Letter on Proposed ISRE 2400

    Comment Letter This May 20, 2011, comment letter from ARSC to the IAASB discusses proposed ISRE 2400 (Revised), Engagements to Review Historical Financial Statements
    Published on February 14, 2013

    AICPA State Regulation and Legislation Team Issues Registration Compliance Advisory to CPA Firms

    Guidance The AICPA’s State Regulation and Legislation Team has issued an advisory to CPA firms urging them to review their registration compliance procedures to ensure that they are in compliance with out-of-state registration requirements, when performing attest engagements
    Published on July 30, 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 27, 2014

    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 21, 2014

    History of the 7th Edition of the UAA

    Article In May 2014, the AICPA and National Association of State Boards of Accountancy (NASBA) released the 7th edition of the Uniform Accountancy Act (UAA).  The UAA is an "evergreen" model licensing law developed to provide a uniform approach to regulation of
    Published on May 27, 2014

    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

    Potts v. SEC

    Legal Brief Brief of amicus curiae 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 April 02, 2013

    AICPA Summarizes IRS Strengths and Weakness for the Oversight Board

    Comment Letter In a testimony before the IRS Oversight Board, the AICPA provided comments on: (1) the future direction of electronic tax administration, (2) enforcement challenges, (3) effective collection strategies, and (4) workforce empowerment.
    Published on September 10, 2012

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