Category Archives: Publications

CPA Exam Practice Analysis Solicits Feedback Through September 7

SHARE: The American Institute of CPAs (AICPA) is soliciting feedback on the draft content proposed in the new Core and Disciplines CPA Examination structure. Stakeholders are invited to provide their input to assist in the development of new CPA Evolution Exam Blueprints and Exam design. The profession’s input is key to the AICPA’s practice analysis,…

Response to ASB “Proposed Statement on Auditing Standards – Inquiries of the Predecessor Auditor Regarding Fraud and Noncompliance with Laws and Regulations” – 6/21/2021

Response to PEEC “Proposed Interpretations and Definition – Responding to Noncompliance with Laws and Regulations” – 5/27/2021

ERB Report on 2020 Examination

Full Issue: Spring 2021

First Nonlawyer Owned Law Firm Opens in Utah

SHARE: The  ABA Journal recently announced that Utah has opened the very first law firm started by nonlawyers in the United States. Due to legal reforms approved by the Utah Supreme Court in August 2020, law firms, like Law on Call, with nonlawyer owners and nontraditional legal service providers may operate in a “regulatory sandbox” in the state.  Currently, the…

Awards Committee Welcomes Nominations Through June 30

SHARE: NASBA Awards Committee Chair Janice L. Gray (OK) encourages all Boards of Accountancy to discuss and identify deserving NASBA members to be considered for NASBA’s 2021 Awards. Online nominations are currently being accepted for the following award categories: William H. Van Rensselaer Award – Since 1988, recipients of this award are individuals who have…

Legislative Briefs

SHARE: By the end of May 2021, 39 jurisdictional legislatures will have adjourned their 2021 legislative sessions and an additional six legislatures will do the same by the end of June; this will leave 10 remaining jurisdictions in session until December 2021. Unlike 2020, when state legislatures across the country convened late due to the…

Dickerson Honored by Virginia Society of CPAs

SHARE: NASBA Director-at-Large and CBT Committee Chair, Tyrone E. Dickerson (VA), was recently recognized by the Virginia Society of CPAs (VSCPA) as its 2021 Ruth Coles Harris Advancing Diversity & Inclusion Award recipient. Sponsored by Keiter, the award recognizes VSCPA members for their leadership and commitment to diversity and inclusion in accounting, professional and personal…

NOCLAR Exposure Draft: NASBA Wants to Hear from Boards 

SHARE: Earlier this year, the latest efforts to address the ethical dilemma of NOCLAR (non-compliance with laws and regulations) were launched. Public discussion was encouraged regarding Communication with Predecessor Auditor Regarding Fraud and Noncompliance with Laws and Regulations.  According to Daniel J. Dustin, NASBA Vice President, State Board Relations, NASBA’s Ethics Committee met in March to discuss the latest NOCLAR exposure draft issued by the AICPA’s Professional…