Tag Archives: UAA
2007: Uniform Accountancy Act (UAA) Rules and Statutes Revisions
This is the latest UAA Rules Revision as approved by the NASBA Board of Directors on July 27, 2007. The recommendation is to delete Rules 3-2, 3-3, and 3-4. Please click on the link above to view the document. This is the latest UAA Statute Revisions as approved by the NASBA Board of Directors on…
Abbreviations Commonly Heard at NASBA
Abbreviations Heard at Meetings of the National Association of State Boards of Accountancy AAA – American Accounting Association AACSB – American Assembly of Collegiate Schools of Business ACAP – Advisory Committee on the Auditing Profession (US Treasury Department) ACCA – Association of Chartered Certified Accountants ACAT – Accreditation Council for Accountancy and Taxation (NSA affiliated…
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…
UAA Firm Name Exposure Draft Released
State Board Report December 2010 All interested parties are invited to comment on the latest exposure draft on the changes to the Uniform Accountancy Act and its Model Rules concerning CPA firm names. The joint AICPA/NASBA changes were approved for distribution by the NASBA Board of Directors in October and by the AICPA Board of…
NASBA Submits Amicus Brief in Peer Review Case
State Board Report November 2010 The Alabama State Board of Public Accountancy’s peer review requirement is being challenged by a CPA firm as being “arbitrary and capricious in nature, and not tied to any ascertainable standard or methodology.” On November 8, NASBA submitted its amicus curiae brief in support of the Board’s position in the…
Discussion Paper Final Uniform Independence Definition
October 22, 2010 Monitor and evaluate the issues of the AICPA’s Professional Ethics Executive Committee (PEEC), to harmonize ethics standards of State Boards of Accountancy with other regulatory bodies, to promote the development and adoption of UAA ethics provisions uniformly among the states, and to share with state boards emerging ethics and other professional issues.…
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…
UAA Model Rules Approved
State Board Report May 2010 The Uniform Accountancy Act Model Rules’ revisions, originally exposed in October 2008, were approved by the NASBA Board of Directors at their April 24 meeting in Isle of Palms, SC. UAA Committee Chair Laurie Tish (WA) reported the Committee had considered the comments made during the exposure period which ended…
Lawyers Say International Names a Challenge
State Board Report December 2009 “The law is catching up with what the public is saying with the use of firm names,” James J. Sabella, Esq., said during a fast‐paced panel session at the Baruch/CPT conference, moderated by Baruch Professor Douglas Carmichael. “If you are going to say to investors that you are one firm…
2009: Uniform Accountancy Act (UAA) Model Rules Revised
May 27, 2009 Please click the following link to view the full document of Uniform Accountancy Act Model Rules the as approved by the NASBA Board of Directors on April 24, 2009. See Full Document:Uniform Accountancy Act Model Rules