Category Archives: Publications

PEEC issues clarifications to engagements subject to SSAEs  Most independence interpretations in the AICPA Code of Professional Conduct (the Code) have been written from the perspective of performing a financial statement audit or review engagement. However, these interpretations apply to any attest engagement. The AICPA’s Professional Ethics Executive Committee (PEEC) has undertaken a project to determine how independence interpretations should be applied…

Over the last several years, I’ve experienced a recurring conversation among friends and colleagues. These exchanges vary, but the common refrain in them is the bewilderment the speaker describes at the increasing lack of competency he or she encounters in professional settings. Increasing incompetency and—correspondingly—diminishing evidence of the human qualities that make competency steadfast: attention,…

NASBA is pleased to announce the addition of two accomplished leaders to its executive team: Brant Beard as chief information officer (CIO) and Tyler Nelson as vice president, public relations.   Brant Beard, Chief Information Officer  Beard joins NASBA following a distinguished 21-year career with HCA Healthcare, one of the nation’s largest healthcare systems. During his tenure, he held progressively…

NASBA is proud to recognize three members – Susan Eickhoff (MO), Emily Rollins (TX) and Wilhelmus (Wim) Schaffers (AL) whose recent appointments to national accounting and standard-setting bodies underscore the organization’s continued leadership and influence across the profession.   Susan Eickhoff was appointed to the Financial Accounting Standards Board’s (FASB) Not-for-Profit Advisory Committee (NAC). As a member of the NAC, Eickhoff will help shape and improve the FASB’s development of standards that serve the needs of those stakeholders who…

On December 15, 2025, NASBA launched its strategic planning process with a half-day retreat that brought together the two groups that will help guide it. These groups include a 10-person volunteer task force representing state board members and executive directors from NASBA’s eight regions, along with three current members of the Board of Directors, and…

This year, the California Board of Accountancy (CBA) has reached a historic milestone: 125 years of service to the citizens of California.   Founded by statute in 1901, the CBA was established with a clear mandate – protection of the public as its highest priority. For more than a century, that mission has guided the licensing, regulation, and discipline of the…

As 2026 begins, the NASBA Center for the Public Trust (CPT) is welcoming new leadership to its Board of Directors while advancing its commitment to developing the next generation of ethical leaders.   Strengthening Board Leadership   In January and February, the CPT announced new officers and appointments to its Board of Directors for 2026. Recently appointed officers and Board members include W. Michael Fritz (chair), Jennifer Bouchard (vice chair), Donald Burkett (ex-officio chair), Linda Biek, Ruben Davila, Marcus Rayner, C. Turney Stevens, Jr., and Terri Herron.  To see…

By Dale G. Mullen, Esq., and Dan Vuckovich, CPA (Retired) “Understanding Constitutional Limits on Regulating Truthful Speech” comes to life through the story of the landmark Ibanez v. Florida Board of Accountancy case. With recent conversations in the accounting profession about the use of titles and when an individual can use the CPA designation, there…

This September, NASBA announced the launch of its new NASBA CPA Mobile App, designed to give CPA Exam candidates a convenient, mobile-friendly way to prepare for, apply to, and stay informed about the Uniform CPA Examination—anytime, anywhere.  The CPA Mobile App brings the essential tools and services of NASBA’s CPA Portal directly to candidates’ mobile devices.…