Tag Archives: Exposure Draft

Exposure Draft – Statement on Standards for CPE Programs

September 12, 2011 The Statement on Standards for Continuing Professional Education (CPE) Programs (Standards) is published jointly by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA) to provide a framework for the development, presentation, measurement, and reporting of CPE programs. The Standards were last revised in…

2008: Uniform Accountancy Act (UAA) Revisions Cover Letter

October 27, 2008 A cover letter for the UAA Model Rules, as approved at the October 24, 2008 meeting of the NASBA Board of Directors, is sent to the State Board Chairs, Executives and others interested in State Accountancy Regulation. UAA Revisions Cover Letter November 2008

UAA Exposure Draft – Firm Name Recommendation

December 7, 2010 The AICPA/NASBA Uniform Accountancy Act (UAA) Committee has worked over the past year to consider guidelines as to what are and what are not misleading CPA firm names. The proposed changes to the Uniform Accountancy Act (UAA) and Uniform Accountancy Act Model Rules (Model Rules) in this exposure draft are the result…

NASBA Proposed Revisions to the UAA Exposure Draft

October 2010 The AICPA/NASBA Uniform Accountancy Act (UAA) Committee has worked over the past year to consider guidelines as to what are and what are not misleading CPA firm names. The proposed changes to the Uniform Accountancy Act (UAA) and Uniform Accountancy Act Model Rules (Model Rules) in this exposure draft are the result of…

Semi-Independent State Boards of Accountancy Exposure Draft

May 20, 2010 “NASBA believes Accountancy Boards need a high level of autonomy in operational and financial matters and the authority to operate at level that is commensurate with their responsibility to act in the public interest.” It is NASBA’s belief that the facts and rationale set forth below are compelling and that semi-independent Accountancy…

ARSC Panel Exchanges Views

State Board Report November 2009 How independent does a CPA need to be to issue a review report? Rick Isserman (NY), chair of the NASBA Regulatory Response Committee moderated an Annual Meeting panel, including Sheila Birch (OH), Gerald Burns (OR), Thomas Sadler (WA) and Ray Stephens (OH), discussing this question as raised by a recent…

Response to Proposed Statement on Standards for Accounting 6/25/09

June 25, 2009 NASBA comments on the Accounting and Review Services Committee (ARSC) of the American Institute of Certified Public Accountants (AICPA or Institute) on the Exposure Draft (Exposure Draft) on “Proposed Statement on Standards for Accounting and Review Services” (SSARS). See Full Document:Response to Proposed Statement on Standards for Accounting

Letter of Comment from NASBA to ARSC 6/23/09

June 23, 2009 NASBA comments to the Accounting and Review Services Committee (ARSC) of the American Institute of Certified Public Accountants (AICPA or Institute) on the Exposure Draft on “Proposed Statement on Standards for Accounting and Review Services” (SSARS). The Exposure Draft proposes independence for review engagements at the profession’s core and, should it be…

Letter of Comment from NASBA to IESBA 10/6/08

October 6, 2008 NASBA comments to the International Ethics Standards Board for Accountants (IESBA) on the “Exposure Draft July 2008 – Code of Ethics for Professional Accountants.” NASBA specifies certain elements of the draft that are in need of change in order to clear up certain points that may be confusing to the reader. Please…

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…