Category Archives: Exposure Drafts & Discussion Papers

New UAA Exposure Draft on Firm Mobility

Written on October 10, 2013 at 7:53 pm, by

October 10, 2013 The NASBA Boards of Directors and the AICPA Board of Directors have each approved for exposure firm mobility language that would be included in the Uniform Accountancy Act. The vote to expose came on September 25, when the NASBA Board held a special conference call to discuss the proposed language. A few…

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Exposure Draft – UAA Definition of “Attest”

Written on August 28, 2013 at 8:00 am, by

July 17, 2013 This exposure draft contains revisions to the UAA, which are designed to incorporate a change in the definition of “attest.” The needs of clients and the marketplace, and scope of services, are changing. Historically, even as little as five years ago, assurance and attestation services were discussed in the context of, and generally…

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NASBA Comments on Exposure Draft: Proposed Financial Reporting Framework for Small and Medium-Sized Entities 1/28/13

Written on February 5, 2013 at 7:10 am, by

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Exposure Draft – Statement on Standards for CPE Programs

Written on August 17, 2011 at 11:34 am, by

September 12, 2011 The Statement on Standards for Continuing Professional Education (CPE) Programs (Standards) is published jointly by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) to provide a framework for the development, presentation, measurement, and reporting of CPE programs. The Standards were last revised in…

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Advisory Committee on the Auditing Profession Co-Chairs Statement

Written on April 6, 2011 at 9:26 pm, by

The Advisory Committee on the Auditing Profession, appointed by the U.S. Treasury Secretary Henry M. Paulson, Jr., was asked to examine comprehensively the condition and future of the auditing profession, with emphasis on the sustainability of a strong and vibrant profession. In conducting its work, the Committee recognized that the prospects for the auditing profession…

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2009 Regional – Is the Uniform Certified Public Accounting Exam Uniform?

Written on April 5, 2011 at 4:19 pm, by

This paper examines the state, district, and territorial boards of accountancy educational requirements to sit for the Uniform Certified Public Accounting (CPA) Exam. This study undertakes an examination of general education, accounting and business related courses, at both the bachelor and graduate level, required by the various accountancy boards to sit for the exam. The…

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Discussion Papers from the Ethics & Strategic Professional Issues Committee

Written on December 7, 2010 at 4:35 pm, by

December 7, 2010 The following Discussion Papers are from the Ethics & Strategic Professional Issues Committee regarding the Audit Fees and Engagement Discussion and the Uniform Independence Definition Discussion. These papers monitor and evaluate the issues of the AICPA’s Professional Ethics Executive Committee (PEEC), to harmonize ethics standards of State Boards of Accountancy with other regulatory…

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UAA Exposure Draft – Firm Name Recommendation

Written on December 7, 2010 at 4:13 pm, by

December 7, 2010 The AICPA/NASBA Uniform Accountancy Act (UAA) Committee has worked over the past year to consider guidelines as to 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 the result…

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Position Paper on Semi-Independent State Boards of Accountancy

Written on October 22, 2010 at 6:31 pm, by

October 22, 2010 NASBA has developed this position paper because it is deeply concerned that the authority, the resources, and the reporting relationship to the state legislature and Governor are inappropriate or inadequate for many Accountancy Boards. If an Accountancy Board is not able to satisfy its public protection responsibility because it lacks financial resources…

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Audit Fees and Engagement Discussion Paper

Written on October 22, 2010 at 4:41 pm, by

October 22, 2010 Monitor and evaluate the issues of the AICPA’s Professional Ethics Executive Committee (PEEC), to harmonize ethics standards of State Boards of Accountancy with other regulatory bodies, to promote the development and adoption of UAA ethics provisions uniformly among the states, and to share with state boards emerging ethics and other professional issues.…

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