Category Archives: Exposure Drafts & Discussion Papers

Discussion Paper Final Uniform Independence Definition

Written on October 22, 2010 at 3:47 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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NASBA Proposed Revisions to the UAA Exposure Draft

Written on October 5, 2010 at 4:02 pm, by

October 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 of…

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2010 Regional Meeting – Breakout Board Expenditures

Written on June 11, 2010 at 9:29 pm, by

NASBA Regional Meeting 2010 This document was a  handout at NASBA’s 2010 Regional meeting to stimulate discussion. See Full Document:Breakout Board Expenditure

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Proposed Uniform Definition of Independence Discussion Paper

Written on May 20, 2010 at 3:41 pm, by

May 20, 2010 The discussion paper below is an attempt to combine two definitions of independence into one uniform definition. The IFAC states that the independence of mind is the state that permits the expression of a conclusion, while the AICPA states that it is the performance of an attest service without being affected by…

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Semi-Independent State Boards of Accountancy Exposure Draft

Written on May 20, 2010 at 2:52 pm, by

May 20, 2010 “NASBA believes Accountancy Boards need a high level of autonomy in operational and financial matters and the authority to operate at level that is commensurate with their responsibility to act in the public interest.” It is NASBA’s belief that the facts and rationale set forth below are compelling and that semi-independent Accountancy…

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Ethics and Strategic Issues Discussion

Written on April 5, 2010 at 4:46 pm, by

The following discussion explores threats to independence, integrity and objectivity, due professional care, compliance with professional standards and available safeguards to ensure appropriate ethical conduct. Many of the safeguards represent activities auditors routinely apply. Nevertheless, the Committee concluded that existing professional standards do not sufficiently address the issues raised. From a public protection standpoint our…

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2009 Regional Meeting – Name on the Door Handout (Final)

Written on August 3, 2009 at 9:25 pm, by

August 2009 The purpose of this paper is to assist in providing transparency to the users of CPA firm services and the public at large regarding a CPA firm’s identity by promoting uniformity among the rules and guidance that exist regarding CPA firm names, raising certain issues for consideration by the various regulators and standard-setters…

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Name on the Door Handout (Draft) – April 2009

Written on April 8, 2009 at 1:37 pm, by

April 2009 This White Paper is considered non-authoritative and has been prepared by the CPA Firm Name Study Group for use by state boards of accountancy and other interested parties when considering the issue of CPA firm names. See Full Document:Name On The Door Handout april09

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Education and Licensure Requirements for CPAs Draft Paper – November 2008

Written on November 7, 2008 at 2:23 pm, by

November 2008 Adoption of the 150-hour requirement was not done in haste. The quest for the 150-hour education requirement goes back to the time when NASBA was called the Association of CPA Examiners and the American Institute of Accountants (AIA) was still not a part of the AICPA. The requirement was brought about by many…

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120/150 Hours Draft as of November 2008

Written on November 4, 2008 at 2:47 pm, by

November 4, 2008 Adoption of the 150-hour requirement was not done in haste. The quest for the 150-hour education requirement goes back to the time when NASBA was called the Association of CPA Examiners and the American Institute of Accountants (AIA) was still not a part of the AICPA. The requirement was brought about by…

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