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Category Archives: Publications
A Look Inside Retired FAR Simulations
Did you know that the American Institute of CPAs (AICPA) offers an online resource featuring retired Task-Based Simulations (TBS) from the Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination? This resource, released publicly by the AICPA Board of Examiners in 2025, offers Boards of Accountancy a rare opportunity to see the CPA Exam in practice rather than in…
A Call to Service
NASBA is currently seeking qualified Board of Accountancy members and associates to serve on its Board of Directors. The NASBA Nominating Committee will select three directors-at-large (three-year term) and eight regional directors (one-year term), with interviews scheduled for July 8–9, 2026, and elections taking place at the Annual Business Meeting in October 2026. Individuals interested in serving are encouraged to submit a letter of interest along…
Recognizing Leadership & Service: 2026 NASBA Awards Nominations Now Open
Each year, the NASBA Awards Committee highlights exceptional contributions to the regulation and advancement of the accounting profession through its Annual Awards Program. These awards recognize individuals whose work exemplifies leadership, dedication, and impact across State Boards of Accountancy, NASBA, and the broader CPA landscape. Nominations are now open, and Board of Accountancy representatives and NASBA associates are invited to nominate deserving members and executive directors who have gone beyond in service to the profession. The three award…
Response to PEEC: Proposed Revisions Related to Alternative Practice Structures – 4/21/2026
Response to Department of Education: Proposed Rule – Reimagining and Improving Student Education – 3/1/2026
Full Issue: Q1 2026
Understanding APS and Private Equity
On February 4, NASBA hosted a webinar on the “PEEC Exposure Draft on Alternative Practice Structures (APS)” featuring Jessica Luttrull (NASBA) and Steven Platau (FL). The overall attendance and volume of questions submitted through Q&A demonstrated the importance of APS and the profession’s growing interest in this complex topic. For those who would like to view the presentation for either the first time or as a refresher, links to the webinar recording and slide deck are…
Share Your Insight on Private Equity
To inform discussions on private equity and its growing impact on the accounting profession, NASBA’s Private Equity Task Force (PE Task Force) invites interested parties to review and submit insight on the group’s white paper, “Alternative Practice Structures & Private Equity: Considerations and Questions for Boards of Accountancy.” Released in October 2025, the paper explores the rapidly growing trend of private equity (PE) investment in the accounting…
Professional Standards Spotlight: Revisions on SSAE Engagements
PEEC issues clarifications to engagements subject to SSAEs Most independence interpretations in the AICPA Code of Professional Conduct (the Code) have been written from the perspective of performing a financial statement audit or review engagement. However, these interpretations apply to any attest engagement. The AICPA’s Professional Ethics Executive Committee (PEEC) has undertaken a project to determine how independence interpretations should be applied…
President’s Memo: Winter 2026
Over the last several years, I’ve experienced a recurring conversation among friends and colleagues. These exchanges vary, but the common refrain in them is the bewilderment the speaker describes at the increasing lack of competency he or she encounters in professional settings. Increasing incompetency and—correspondingly—diminishing evidence of the human qualities that make competency steadfast: attention,…