Tag Archives: Exposure Draft

Exam Committee Asks BOE for Info

State Board Report August 2008 More detailed information about the AICPA’s practice analysis has been called for by the NASBA CPA Licensing Examination Committee. CLEC Chair Robert Pearson said his group was unable to comment on the Board of Examiner’s practice analysis by July 31, as requested, because it had not been supplied with information…

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…

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

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…

UAA Committee Model Rules Exposure Draft

October 2006 The rules presented in this exposure draft are designed to be used to implement the Uniform Accountancy Act as last revised in December 2005. They were developed to give the accountancy boards guidance in many areas including compliance assurance and peer review, required ethics continuing professional education, ascertaining “good moral character,” and providing…

Framework for Revision: Rules 5-1 and 5-2

January 16, 2006 The National Association of State Boards of Accountancy (NASBA) is comprised of the boards of accountancy in the 50 states and the District of Columbia, Guam, Puerto Rico, the Virgin Islands and the Commonwealth of Northern Mariana Islands. As with other professions, public accounting is built upon a statutory foundation providing for…