Tag Archives: 2007

Letter of Comment on PCAOB Rule 3526/3523 8/27/07

August 27, 2007 NASBA’s comments to the Public Company Accounting Oversight Board (Board) on the Proposed Ethics and Independence Rule 3526, Communicating with Audit Committees Concerning Independence, Proposed Amendment to Rule 3523, Tax Services for Persons in Financial Reporting Oversight Roles and Implementation Schedule for Rule 3523 (Proposal). The National Association of State Boards of…

Written on August 27, 2007 at 8:54 pm, by

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Categories: Comment Letters
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Rules 5-1 and 5-2 Exposure Draft – August 2007

August 24, 2007 After over two years of collaboration, study and review, NASBA is posting an Exposure Draft of the UAA Model Education Rules 5-1 & 5-2 for your review. This draft was approved by the NASBA Board of Directors at the October board meeting and reflects the final draft framework provisions which we discussed…

Written on August 24, 2007 at 2:13 pm, by

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Categories: Exposure Drafts & Discussion Papers
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PCIE Finds Unacceptable Single Audits

July 12, 2007 Significant percentages of unacceptable audits and audits of limited reliability were discovered in the“ National Single Audit Sampling Project” conducted by the Audit Committee of the President’s Council on Integrity and Efficiency, which released its report on June 21 (see www.ignet.gov/pande/audit/NatSamProjRptFINAL2.pdf). The report recommends that the Office of Management and Budget: “Enter…

Written on July 12, 2007 at 8:28 pm, by

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2007: Uniform Accountancy Act (UAA) Section 23 Substantial Equivalency

July 2007 This document contains section 23 (Substantial Equivalency) of the Uniform Accountancy Act. See Full Document:Mobility Handout

Written on July 12, 2007 at 3:11 pm, by

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Categories: UAA
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2007: Uniform Accountancy Act (UAA) Model Rules

July 2007 These Uniform Accountancy Rules (“Rules”) have been prepared by the National Association of State Boards of Accountancy (“NASBA”) as part of its continuing effort to update and promote uniformity in the regulatory schemes governing the practice of accountancy in the various jurisdictions. These Rules are keyed to the Uniform Accountancy Act (“Uniform Act”)…

Written on July 6, 2007 at 7:55 pm, by

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Categories: UAA
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Uniform Accountancy Act (UAA) Fifth Edition

July 2007 We are pleased to announce that the Uniform Accountancy Act (UAA), Fifth Edition, July 2007, is now available. As you may recall, in December 2006, the UAA exposure draft was released for comment by the AICPA/NASBA UAA Committee, and re-released with amended language in March 2007. After a careful review of the submitted…

Written on July 1, 2007 at 2:18 pm, by

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Categories: UAA
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Response to Exposure Draft on Proposed Revisions to the AICPA Peer Review 6/29/07

June 29, 2007 NASBA comments on AICPA’s Exposure Draft on Proposed Revisons to the AICPA Standards For Performing and Reporting on Peer Reviews (Proposed Standards). See Full Document: Letter of Comment on AICPA Peer Review Standards

Written on June 29, 2007 at 6:37 pm, by

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Categories: Comment Letters
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IESBA Letter of Comment 4/12/07

April 12, 2007 This document contains a letter of comment from NASBA to the International Ethics Standards Board for Accountants of the International Federation of Accountants in response to Exposure Draft Section 290 of the Code of Ethics Independence-Audit and Review Engagements. All U.S. Certified Public Accountants (“CPAs”) are licensed and regulated by State Boards…

Written on April 12, 2007 at 6:12 pm, by

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NASBA: Find Positives and Success is Contagious

2007 NASBA: Find positives and success is contagious Serving as a forum for the 55 boards that regulate the accounting profession across the United States is serious business, but for the employees of NASBA it’s also enjoyable and rewarding. The National Association of State Boards of Accountancy achieves its mission by creating an environment in…

Written on January 1, 2007 at 3:48 pm, by

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2007 Regional Meetings, Robert L. Gray and Kathleen J. Smith, Working Effectively with PCOAB and other Regulators

NASBA Regional Meetings 2007 OVERVIEW OF TOPICS 1. SEC: WORKING WITH THE OFFICE OF THE CHIEF ACCOUNTANT 2. PCAOB: HOW STATE BOARDS SHOULD USE INSPECTION REPORTS. 3. PCAOB INVESTIGATIONS AND ENFORCEMENT: COORDINATION WITH STATE BOARDS 4. INTERNATIONAL REGULATORS: IMPACT ON STATE BOARDS 5. USE OF ENFORCEMENT COMPACTS See Full Document:Working Effectively with PCAOB and Other…

Written on January 1, 2007 at 3:34 pm, by

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