March 2005 Comments on Governance
Provided are proposed comments and suggestions from the AICPA in response to concerns for reform and best practices for NPOs including but not limited to: audit thresholds, availability of financial information, auditor rotation, CEO/CFO Certification, etc. Submitted on March 1, 2005, these comments and suggestions are...
Published on November 06, 2012
Arizona Society of CPAs and CPA Lawmaker Secure Auditor Rotation Victory
The CPA Advocate: June, 2012. The AICPA congratulated the Arizona Society of CPAs and Arizona CPA lawmaker Senator Richard Crandall on their successful repeal of a provision passed in 2011 that would have required charter schools to change auditors every six years.
Published on June 14, 2012
AICPA Expert Panel Discusses Pension Standards Implementation with GASB
The CPA Advocate: September, 2013. AICPA's State and Local Government Expert Panel flagged accounting and auditing issues it thinks will arise as two new GASB pension standards are implemented.
Published on September 05, 2013
AICPA Chairman Speaks at NASBA Annual Meeting
AICPA Chairman Bill Balhoff, CPA, CGMA, CFF told attendees that working together and with others NASBA and the AICPA have helped advance the accounting profession while protecting the public interest.
Published on November 26, 2013
History of CPA Mobility
AICPA information page on the history of CPA mobility.
Published on October 22, 2013
AICPA Opposes PCAOBs Mandatory Audit Firm Rotation Proposal
The AICPA recently told the Public Company Accounting Oversight Board its Concept Release on Auditor Independence and Audit Firm Rotation, which would require mandatory audit firm rotation, is not likely to achieve the goals the PCAOB intends.
Published on January 09, 2012
AICPA Meets with FASB about Uniqueness of Employee Benefit Plan Financial Statements
The CPA Advocate: January, 2014. AICPA employee benefit plan panels are discussing with FASB how the Board can best incorporate the consideration of employee benefit plans into its standard-setting process
Published on January 30, 2014
AICPA Asks IRS to Clarify and Improve Intangible Asset Automatic Consent Procedures
AICPA comments 08.24.2004 regarding the requirements found in Section 4.02 of Revenue Procedure 2004-23.
Published on May 20, 2013
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 April 02, 2013
State Tax Tribunals
This is the AICPA paper on state tax tribunals. It was developed as a resource to state CPA societies as the various states consider this issue.
Published on January 17, 2014