EXPOSURE DRAFT PROPOSED REVISIONS TO AICPA/NASBA UNIFORM ACCOUNTANCY ACT and NASBA UNIFORM ACCOUNTANCY ACT RULES

Exposure Draft:  At the request of some state boards of accountancy, the comment period on the UAA exposure draft on firm names has been extended to June 1, 2011. With this additional period of time, state CPA societies are encouraged to send a comment letter
Published on March 16, 2011

Exposure Draft Proposed Revisions to AICPA/NASBA UAA and NASBA UAA Rules

Exposure Draft:  ...what are and what are not misleading CPA firm names. The proposed changes to the Uniform Accountancy Act (UAA) and Uniform Accountancy Act Model Rules (Model Rules) in this exposure draft are
Published on December 09, 2010

Exposure Draft Redline from 2002 Version to 2011 Version

Exposure Draft:  Statement on Standards for Continuing Professional Education (CPE) Programs
Published on August 15, 2011

FASBs Exposure Draft of a proposed Accounting Standards Update (ASU) Leases (Topic 840)

Comment Letter:  ...Executive Committee (FinREC) of the American Institute of Certified Public Accountants (AICPA) offers its comments on the FASB’s and IASB’s (the boards) draft standard on leases, as presented in the FASB’s Exposure Draft of a proposed Accounting Standards Update (ASU) Leases (Topic 840). The AICPA support the
Published on July 11, 2011

Comment Letter, Exposure Draft of a Proposed Accounting Update (ASU) Balance Sheet (Topic 210)-Offsetting

Comment Letter:  The Financial Reporting Executive Committee (FinREC) of the American Institute of Certified Public Accountants (AICPA) has reviewed the Exposure Draft (the "ED" or the "Proposal") of the Proposed Accounting Standards Update, “Balance Sheet (Topic 210) – Offsetting” and presents comments for the Board's consideration. FinREC supports the ongoing efforts...
Published on July 11, 2011

September 8, 2010, ASB comment letter on Exposure Draft Proposed International Standard on Assurance Engagements 3420, A...

Comment Letter:  The ASB comments on Exposure Draft: Proposed International Standard on Assurance Engagements 3420, “Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus
Published on September 09, 2010

AICPA Comment Letter on FASAB Hierarchy of GAAP

Article:  ...AICPA reviews the FASAB exposure draft, The Hierarchy of Generally Accepted Accounting Principles, Including the Application of Standards Issued by the Financial Accounting Standards Board, and provide responses to specific questions raised and other comments...
Published on July 11, 2011

AICPA Comments on FASAB Exposure Draft

Newsletter:  The CPA Advocate: March 27, 2013.  The Institute’s comment letter supports FASAB’s proposal to defer the effective date for presentation of certain long-term fiscal projections in the U.S. government’s consolidated financial report.
Published on March 27, 2013

November 30, 2010 AICPA comment letter on the IASB Exposure Draft - Insurance Contracts (the ED)

Comment Letter:  ...as the Accounting Standards Executive Committee (AcSEC), and the Insurance Expert Panel, both of the American Institute of Certified Public Accountants, appreciate the opportunity to comment on the IASB Exposure Draft – Insurance Contracts (the ED
Published on July 11, 2011

FinREC Comment Letter on GASB Exposure Draft

Comment Letter:  The American Institute of Certified Public Accountants (AICPA) has reviewed the Governmental Accounting Standards Board (GASB) Exposure Draft (ED), Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position, and is pleased to offer its comments
Published on July 11, 2011

April 30, 2013 comment letter on FAFs Exposure Draft, GASBs Scope of Authority Proposed Changes to Agenda-Setting P...

Comment Letter:  The AICPA is pleased to offer its comments on FAF's Exposure Draft, GASB's Scope of Authority: Proposed Changes to Agenda-Setting Processes. This document reflects the comments provided to FAF
Published on May 01, 2013

File Reference No. 1820-100 Exposure Draft of a Proposed Accounting Standard Update - Revenue from Contracts with Custo...

Comment Letter:  The Financial Reporting Executive Committee (FinREC), formerly known as the Accounting Standards Executive Committee (AcSEC), of the American Institute of Certified Public Accountants comments on the Exposure Draft of the Proposed Accounting Standards Update, Revenue from Contracts with Customers (the Exposure Draft). FinREC supports the boards' overall goal
Published on July 11, 2011

March 13, 2012 Comment Letter by FinREC Regarding the Exposure Draft of the Proposed Accounting Standards Update, Revenu...

Comment Letter:  FinREC is pleased to offer its comments on the Exposure Draft of the Proposed Accounting Standards Update, Revenue from Contracts with Customers. This document reflects the comments provided to FASB
Published on March 14, 2012

AICPA Comment Letter on FASAB Social Insurance

Article:  ...While there are certain aspects of the FASAB Exposure Draft, Accounting for Social Insurance, Revised - there are several significant aspects of the ED that concern the AICPA. Further details on this issue and previous comments submitted are provided
Published on July 11, 2011

Statement on Standards for Continuing Professional Education (CPE) Programs

Exposure Draft:  Download the August 15, 2011 Exposure Draft of proposed revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs
Published on August 12, 2011