Category Archives: Exposure Drafts & Discussion Papers

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

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…

Name on the Door Handout (Draft) – April 2009

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

Education and Licensure Requirements for CPAs Draft Paper – November 2008

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…

120/150 Hours Draft as of November 2008

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…

120/150 Hour Draft Paper – October 2008

October 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…

Proposed Content and Skills Specs for the Uniform CPA Exam

August 1, 2008 The CPA Examinations Committee (CLEC) of NASBA has reviewed the Exposure Drafts and offers the following comments. CLEC has not completed the Exposure Draft Comment Form because we do not believe the Exposure Draft provides enough supporting data to reach an informed conclusion. Instead, we are making several suggestions that will enable…

120/150 Hours Draft- July 2008

July 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…

120/150 Hours Draft – June 2008

June 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…

Discussion Paper: Impact of Internationalization on Boards of Accountancy

June 2008 EXECUTIVE SUMMARY Assessment of Acceptable International Private-Sector Standard Setters – NASBA and boards of accounting may wish to independently perform their own assessment to conclude as to the acceptability of the IASB. Dual Reporting Systems for Both Public and Private Entities – While true internationalization may be a few years away, it is…

Government Agency Referral Task Force Explanatory Note

May 16, 2008 Government Agency Referral Task Force Preliminary Report on Referral Process Explanatory Note In January 2008, the Government Agency Referral Task Force (Task Force) sent a draft of a government agency referral process outline to all state boards and requested comments. The responses stated a clear understanding of the need for a process…