Category Archives: State Board Reports

July 2014 – Full Issue

Written on July 22, 2014 at 3:22 am, by

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Categories: State Board Reports

Firm Mobility Upholds State Laws

Written on July 22, 2014 at 3:21 am, by

State Board Report July 2014 Firm mobility does not relieve a firm of having to comply with the laws of the state in which they are practicing, NASBA Uniform Accountancy Act Chair Kenneth R. Odom (AL) told the Regional Meetings. He reported the NASBA/AICPA UAA Committee had struggled with coming up with the new provisions…

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Pathways Commission Moves Ahead

Written on July 22, 2014 at 3:17 am, by

State Board Report July 2014 The second phase of the Pathways Commission’s work is moving ahead, Melanie G. Thompson (TX), NASBA’s representative on the Commission’s task force, reported to the Regional Meetings. She called the Boards’ attention to the work being done by the Commission to recognize high school Advanced Placement courses in accounting, as…

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Standards Study Update

Written on July 22, 2014 at 3:14 am, by

State Board Report July 2014 The Accountancy Boards’ future role in overseeing the standards they are responsible for enforcing was discussed by NASBA Standards Study Group Chair Gaylen Hansen during breakout sessions at the Eastern and Western Regional Meetings. He explained that, as the Boards have the mandate to decide which standards their licensees can…

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Forum for Standard Setters Formed

Written on July 22, 2014 at 3:09 am, by

State Board Report July 2014 The Corporate Reporting Dialogue (CRD) was launched on June 17 at the annual conference of the International Corporate Governance Network (ICGN). Its goal is to bring together organizations that have significant international influence on the corporate reporting landscape. According to Huguette Labelle, who has been chosen to chair the CRD:…

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Regional Breakouts Fruitful

Written on July 22, 2014 at 3:04 am, by

State Board Report July 2014 The traditionally popular Regional Breakout Sessions continued to receive high marks from participants at the 2014 Regional Meetings. Evaluations of the Regional Meetings this year again contained comments on the excellent networking opportunities provided throughout the Meetings, and especially during the Regional Breakouts. Among the topics discussed at the Regional…

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3 Months Into Practice Analysis

Written on July 22, 2014 at 3:00 am, by

State Board Report July 2014 After six months of preparation, the Board of Examiners is three months into the Practice Analysis for the next version of the Uniform CPA Examination. BOE Chair Federick Niswander told the Regional Meetings: “The basic questions are: What do we test – and how do we test it? What is…

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AICPA Focuses on Quality Enhancement

Written on July 22, 2014 at 2:53 am, by

State Board Report July 2014 An AICPA task force is developing a practice-monitoring concept for the future, AICPA Vice President Susan S. Coffey and AICPA Peer Review Board member G. Alan Long, who is also a member of the Kentucky State Board of Accountancy, reported to the Regional Meetings. The envisioned components of the quality…

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Allen Highlights 4 Cases

Written on July 22, 2014 at 2:49 am, by

State Board Report July 2014 NASBA Legal Counsel Noel Allen alerted the Regional Meetings to four recent cases of significance to the Boards of Accountancy: Greenberg v. Western CPE – The Defendant was a continuing professional education provider who reproduced in ethics course materials a summary of the State Board’s disciplinary action against Greenberg which…

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ARSC Standards Not Yet Issued

Written on July 16, 2014 at 9:13 pm, by

State Board Report July 2014 The AICPA Accounting and Review Services Committee (ARSC) is expected to vote in August to release their new combined Statements on Standards for Accounting and Review Services (SSARS 21) – Preparation of Financial Statements: Compilation Engagements and Association with Financial Statements, reported NASBA Director-at- Large Janice Gray (OK), a member…

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