Category Archives: Exposure Drafts & Discussion Papers

Exposure Draft: Maintaining the Relevance of the Uniform CPA Examination

September 1, 2015 The Uniform CPA Examination is changing! We urge you to take the time to carefully review the eagerly anticipated Exposure Draft outlining the details of the proposed next version of the Exam, and provide a considered response to the BOE and AICPA. Your input is vital in order to ensure that the…

NASBA Comments on The Auditor’s Use of the Work of Specialists

NASBA, AICPA Issue Exposure Draft of Proposed Changes to CPE Standards

May 19, 2015 NASBA and the AICPA have issued proposed revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards) for public comment. Published jointly by NASBA and the AICPA, the Standards provide a framework for the development, presentation, measurement and reporting of CPE programs. The following documents are available for download:…

Legislative Alert: U.S. Supreme Court Issues Decision in Antitrust Case Involving State Licensing Board

New UAA Exposure Draft on Firm Mobility

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…

Exposure Draft – UAA Definition of “Attest”

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…

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

Exposure Draft – Statement on Standards for CPE Programs

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…

Advisory Committee on the Auditing Profession Co-Chairs Statement

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…

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

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…