State Board Report
NASBA is engaged in unprecedented spending on State Boards to make sure their needs are being met, NASBA President and CEO Ken L. Bishop announced to 289 attendees from 48 State Boards at NASBA ‘s 105th Annual Business Meeting, held in Orlando, FL, on October 29, 2012. If a Board does not have the resources to call in an expert witness, NASBA will pay for one to assist the Board, he announced. The association’s focus is clearly on serving the State Boards, President Bishop said as he reported on the many activities that have occurred since he took NASBA’s helm on January 3, 2012.
Mr. Bishop noted with particular pride that mobility legislation has been passed throughout the continental United States, with the District of Columbia and California being the most recent states to do so. He said efforts are now being focused on having Hawaii pass mobility legislation as well.
NASBA services continue to grow, Mr. Bishop reported. The CPETracking system is going to be providing automatic audits of CPE for the State Boards. A NASBA investigator training course is coming on line that will ultimately lead to investigator certification. Also a repository of expert witnesses has been created. The international administration of the Uniform CPA Examination is doing well and additional cautious, slow growth is planned. Testing sites are operating in the Middle East and Japan and a country in Europe is under consideration. He pointed out NASBA has doubled profits from continuing operations over the last year.
Two new staff positions were created: Vice President – State Relations Dan Dustin has visited 15 State Boards since July 1. Director of Legislative and Governmental Affairs John Johnson is helping State Boards monitor bills introduced in their states, Mr. Bishop reported. To more closely involve the member boards in NASBA’s public statements, the eight Regional Directors have become part of a new vetting process for NASBA responses to exposure drafts.
Two issues that NASBA will be considering with the American Institute of CPAs are firm mobility and the definition of “attest” in the Uniform Accountancy Act. President Bishop explained, “Firm mobility actually began being mentioned six years ago when CPA mobility was first discussed. At that point we were not ready to consider it, but we promised states at that time that we would revisit the concept. Six states already allow it. We are going to focus on firm mobility and consider if there are any risks associated with it. There will be discussions going on.”
At the NASBA/AICPA leadership summit meeting in August, the need for a broadened definition of “attest” in the Uniform Accountancy Act was considered. “Leadership of both organizations support moving the SSAEs under the definition of ‘attest.’ But there are several things we have to look into and we are exploring the possible ramifications of such a change,” President Bishop stated.
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