AICPA Comments on Circular 230 - October 2010
...Circular 230, the regulations that currently govern the practice of certified public accountants and certain other tax professionals before the Service. The Proposed Regulations provide for modifications to the general standards of practice before the IRS
Published on November 02, 2010
AICPA Encourages Deferral of Effective Date on GASB Fair Value Statement
The CPA Advocate: August, 2014. The comment letter to GASB expressed general support for the Exposure Draft’s general alignment to FASB’s standards on fair value
Published on August 27, 2014
FASB Independence and Fair Value Accounting
The AICPA strongly and unequivocally supports independence of the U.S. and international accounting standard setting bodies, the Financial Accounting Standards Board (FASB) in Norwalk, Connecticut, and the International Accounting Standards Board (IASB) in London
Published on April 03, 2013
CPA Mobility Implementation FAQs
FAQs intended to provide general information about CPA mobility
Published on October 02, 2012
AICPA Supports Proposed Amendments Governing Practice before the IRS
The CPA Advocate: December, 2012. The AICPA told the IRS it appreciates the simplification provided by the elimination of the complex rules governing covered opinions.
Published on December 20, 2012
Two AICPA Panels Disagree with GASB Proposal on Financial Projections
The CPA Advocate: June, 2012. Proposed required components of forward-looking information intended to assist users in assessing a government's fiscal sustainability do not meet GASB's definition of "required supplementary information."
Published on June 13, 2012
Convergence of International and US Accounting Principles and IFRS
International Financial Reporting Standards (IFRS) set by the International Accounting Standards Board (IASB) in London is a response to worldwide demand from regulators, investors, businesses, and auditing firms for a single set of...
Published on April 17, 2014
CPA Governmental Employees Hear from AICPA Chairman at Conference
The CPA Advocate: September, 2014. About 55 percent of the approximately 400 attendees in the audience in August for the kick-off presentation at the AICPA National Governmental Accounting and Auditing Update in Washington, D.C. by AICPA Chairman Bill Balhoff, CPA, CGMA, CFF were federal, state or local government employees. His
Published on September 25, 2014
Potts v. SEC
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 September 21, 2006
AICPA Comments on DOL Participant Directed Accounts
These AICPA addresses the Department of Labor (DOL) fiduciary requirements for disclosure in participant-directed individual account plans.
Published on September 05, 2008