Category Archives: Publications

NASBA Comments on Working Draft of the Strategic Plan for the FAF, the FASB and the GASB

NASBA Comments on Exposure Draft – Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews (Peer Reviewer Performance, Disagreements and Qualifications)

NASBA Comments on Exposure Draft – Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews (Preparation of Financial Statements Performed under SSARS and the Impact on Enrollment in the Scope of Peer Review)

December 2014 – Full Issue

Baruch/CPT Conference Held in NYC

State Board Report December 2014 While a panel of lawyers at the December 4, 2014 Baruch College/NASBA Center for the Public Trust conference observed that the private litigation environment for accountants and auditors is the best it has been in years, two of the attorneys warned that with Securities and Exchange Commission Chair Mary Jo…

NASBA Past Chair Brings Cheer

State Board Report December 2014 For years NASBA Past Chair Barton Baldwin (NC) has been sporting a beard at this time of the year to help him complete his Santa Claus disguise. Barton takes up the role annually and either donates his time as Santa or accepts honorariums to be sent to various charities, including…

President’s Memo: Already December?

State Board Report December 2014 While growing up, I remember hearing from “older folks” about how fast time flew by. That was a difficult concept for me to understand, as it seemed like the school year never ended and birthdays and holidays took forever to arrive. Now I have joined the ranks of those who…

Boards Hear How Credit Is Assigned

State Board Report December 2014 Massive Open Online Courses (MOOCs) are being studied by the American Council on Education to examine their academic potential. The ACE has recommended five Coursera courses for college credit – but none are business courses yet, Dr. Christine A. Botosan, president of the American Accounting Association, told the NASBA Annual…

Pope Addresses World Congress

State Board Report December 2014 While AICPA Past Chair Olivia Kirtley was welcomed as the new president of the International Federation of Accountants, she was not the best known speaker at the 19th World Congress of Accountants (WCOA), held November 10-13 in Rome, Italy. Pope Francis received the participants of the WCOA at an audience…

NASBA Responds to IESBA, BOE, AICPA

State Board Report December 2014 In November, NASBA submitted three letters of response to invitations to comment from the AICPA Enhancing Audit Quality Group, Board of Examiners and International Ethics Standards Board for Accountants. All three responses can be found in the News section of this website. The various responses were developed for NASBA President…