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    AICPA Encourages Deferral of Effective Date on GASB Fair Value Statement

    Newsletter 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 21, 2014

    FASB Independence and Fair Value Accounting

    Article 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

    FAQ FAQs intended to provide general information about CPA mobility
    Published on October 02, 2012

    AICPA Supports Proposed Amendments Governing Practice before the IRS

    Newsletter 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 19, 2012

    Two AICPA Panels Disagree with GASB Proposal on Financial Projections

    Newsletter 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 12, 2012

    Convergence of International and US Accounting Principles and IFRS

    Article 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

    Newsletter 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 24, 2014

    AICPA Comments on DOL Participant Directed Accounts

    Comment Letter These AICPA addresses the Department of Labor (DOL) fiduciary requirements for disclosure in participant-directed individual account plans.
    Published on September 24, 2012

    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

    FinREC Raises Significant Concerns about FASBs Proposed Disclosure Framework

    Newsletter The CPA Advocate: December, 2012.  The decision frameworks for FASB and the reporting entity must be "more concise, purposeful, and concrete," FinREC said in its comment letter.
    Published on December 19, 2012

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