Tag Archives: Letters

120/150 Hours Draft as of November 2008

November 4, 2008 Adoption of the 150-hour requirement was not done in haste. The quest for the 150-hour education requirement goes back to the time when NASBA was called the Association of CPA Examiners and the American Institute of Accountants (AIA) was still not a part of the AICPA. The requirement was brought about by…

Written on November 4, 2008 at 2:47 pm, by

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Categories: Exposure Drafts & Discussion Papers
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NASBA Letter of Comment to the SEC on Fair Value 10/27/08

October 27, 2008 On October 27, 2008, NASBA, on behalf of its 55 boards of accountancy, sent a Letter of Comment to the United States Securities and Exchange Commission in response to the current discussions about fair value accounting. We request your attention to this letter expressing caution and careful deliberation and due process involving any…

Written on October 27, 2008 at 3:37 pm, by

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Categories: Comment Letters
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AICPA Comments on Education and Licensure Requirements for Certified Public Accountants Draft 10/21/08

October 21, 2008 The Pre-Certification Education Executive Committee (PcEEC) of the AICPA  comments on NASBA’s discussion paper, “Education and Licensure Requirements for Certified Public Accountants: A Discussion Regarding Degreed Candidates Sitting for the Uniform CPA Examination with A Minimum of 120 Credit Hours and Becoming Eligible for Licensure with a Minimum of 150 Credit Hours.”…

Written on October 21, 2008 at 2:22 pm, by

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Categories: Comment Letters
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Utah Comments on Education and Licensure Requirements for CPA Draft 10/1/08

October 1, 2008 State of Utah’s comments on the draft of “Education and Licensure Requirements for Certified Public Accountants: A discussion Regarding Degreed Candidates Sitting for the CPA Examination with a Minimum of 120 Credit Hours (120-hour Candidate_ and Becoming Eligible for Licensure with a Minimum of 150 Credit Hours (150-Hour Candidate), (120/150 Dicussion), issued…

Written on October 1, 2008 at 8:40 pm, by

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Categories: Comment Letters
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NASBA’s Letter to the Department of Treasury Advisory Committee on the Auditing Profession 6/29/08

June 29, 2008 NASBA comments to the Advisory Committee on the Auditing Profession (“Advisory Committee”) on the preliminary recommendations of its subcommittees. NASBA’s mission is to increase the effectiveness of State Boards of Accountancy. In furtherance of that goal, NASBA offers the comments in the document below on the preliminary recommendations. See Full Document:NASBA Letter…

Written on June 29, 2008 at 4:48 pm, by

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NASBA’s Response to HUD’s IPA Roster Proposal 3/31/08

NASBA’s response to the Department of Housing and Urban Development (“HUD”) in response to its solicitation for comments on its proposal to create an Independent Public Accountant Roster (“IPA Roster.”) Dated March 31, 2008. NASBA concurs with HUD that audits of the entities or individuals identified in 24 CFR 5.801 are important in protecting the…

Written on March 31, 2008 at 1:51 pm, by

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Categories: Comment Letters
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NASBA Response to PCAOB Rule 4012 1/15/08

January 15, 2008 NASBA comments to the Public Company Accounting Oversight Board (“Board”) on the Proposed Policy Statement: Guidance Regarding Implementation of PCAOB Rule 4012 [Inspections of Foreign Registered Public Accounting Firms]. The Board expects the comments to increase its level of reliance on non-U.S. accounting firms’ oversight programs, where possible, and on the proposed…

Written on January 15, 2008 at 1:44 pm, by

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Letter of Comment to SEC from NASBA 11/13/07

November 13, 2007 NASBA comments to the SEC on the “Concept Release on Allowing U.S. Issuers to Prepare Financial Statements in Accordance with International Financial Reporting Standards.” This process allows the best and most desirable characteristics of both accounting systems to be incorporated into a single set of converged accounting principles. Convergence will facilitate the…

Written on November 13, 2007 at 9:27 pm, by

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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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