Audit, Attest, and Quality Control ASB Comment Letters
ASB comment letter to other organizations.
Published on January 29, 2014
Common Areas of Inquiry The Proposed Revisions to the Definition of Attest in the Uniform Accountancy Act (UAA)
The AICPA’s State Legislation and Regulation Team has developed a resource document for the UAA attest proposal currently out for comment, in order to answer common questions that may arise in regard to peer review, independence, government auditing, and CPA firm affiliates
Published on July 31, 2013
Section 404(b) of Sarbanes-Oxley Act of 2002
...that the management of public companies assess the effectiveness of the internal control of issuers for financial reporting. Section 404(b) requires a publicly-held company’s auditor to attest to, and report on, management’s assessment of its internal controls. AICPA believes that all investors in public companies
Published on April 03, 2013
Compilation and Review - ARSC Comment Letters
Listing of ARSC compilation and review comment letters.
Published on February 14, 2013
House Financial Services Panel Looks at Dodd-Frank Whistleblowing Rules
The CPA Advocate: May, 2011. Deloitte Deputy CEO and Vice-Chairman Robert Kueppers testified at House hearing that accounting profession is cocnerned Dodd-Frank Act does not take into account SOX internal reporting requirements.
Published on September 02, 2011
Financial Reporting Advocacy
The AICPA monitors and advocates on financial reporting matters affecting the accounting profession. The Financial Reporting Executive Committee (FinREC), Auditing Standards Board (ASB), and Accounting and Review Services Co
Published on February 06, 2014
State CPA Societies and AICPA Host Policy Discussion with State CPA Lawmakers
The CPA Advocate: September, 2013. Georgia State Representative Howard Mosby, Florida State Representative Dan Raulerson and South Dakota State Senator Deb Peters joined state CPA society representatives to discuss a range of policy issues.
Published on September 05, 2013
SEC Adopts Rule Exempting CPA Services from Municipal Adviser Registration
The CPA Advocate: October, 2013. Many CPA services are excluded from the activities that would require registration as a municipal adviser under new rules approved by the U.S. Securities and Exchange Commission.
Published on October 16, 2013
Federal Legislative and Regulatory Issues
This page highlights the advocacy issues in which the Congressional & Political Affairs Team is advocating on behalf of the profession, and also those issues that the team has recently followed.
Published on March 29, 2013