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Category Archives: Publications
54 Jurisdictions in ALD
SHARE: Published: January 31, 2021 In December, the Utah Board of Accountancy, part of the Utah Division of Occupational and Professional Licensing, became the 54th Board of Accountancy to participate in NASBA’s Accountancy Licensee Database (ALD) and CPAverify.org. ALD is only lacking information from the Hawaii Board of Public Accountancy to have complete participation by…
Increased Focus on Sustainability Standards
SHARE: The inclusion of sustainability information in financial reports has been getting additional interest in recent months as the International Integrated Reporting Council (IIRC) announced its plans to merge with the Sustainability Accounting Standards Board (SASB) to become the Value Reporting Foundation in mid-2021. Their goal is to have an integrated reporting framework with sustainability…
NOCLAR Exposure Drafts in February
SHARE: On January 14, 2021, the latest round in the profession’s ongoing attempt to deal with NOCLAR (non-compliance with laws and regulations) began, with the AICPA’s Auditing Standards Board’s (ASB) vote to expose for public comment a proposed Statement on Auditing Standards (SAS) on “Communication with Predecessor Auditor Regarding Fraud and Noncompliance with Laws and…
ACAUS Joins CAW Network
SHARE: The Association of Chartered Accountants in the United States (ACAUS) has joined with the Chartered Accountants Worldwide (CAW) to form the Chartered Accountants Worldwide Network USA. ACAUS reports there are 7,000 Chartered Accountants living and working in the United States. Chartered Accountants Worldwide has over 1.8 million members and students from 15 Chartered Accountant…
NASBA Responds to IAASB Paper
SHARE: The International Auditing and Assurance Standards Board’s suggestion that auditors maintain a “suspicious mindset” was not supported in NASBA’s response to the IAASB’s discussion paper on “Fraud and Going Concern in an Audit of Financial Statements.” Auditors need to have “professional skepticism,” but the new term would not enhance their planning for fraud identification,…
CPA Overseas Testing Praised by USTR
SHARE: A December 9, 2020 webinar for the Asia-Pacific Economic Cooperation (APEC) Group on Services, organized by the Office of the US Trade Representative (USTR), spotlighted the CPA’s international testing centers as an example of “next generation” regulation. NASBA Executive Vice President and Chief Operations Officer Colleen Conrad described the overseas testing for the international…
COVID Colors Baruch/CPT Conference
SHARE: The 15th Annual Audit Conference on Ensuring Integrity, jointly sponsored by Baruch College and the NASBA Center for the Public Trust, was held on December 1-2, and every session took some note of how COVID-19 has been impacting the profession. As in other years, the conference took place on the same day as the…
Stirred, Not Shaken
SHARE: On Christmas morning people in the Nashville area were rocked awake by an explosion on Second Avenue that destroyed several historic buildings. NASBA’s headquarters building is a little more than a block away from where the blast went off, but it appears no significant damage was sustained to the building or NASBA’s offices. Fortunately,…
Call for Research
SHARE: NASBA is once again calling for faculty and post-doctoral researchers in US academic institutions to submit proposals to NASBA ‘s Accounting Education Research Grants Program. Established in 2011, the program seeks to promote research focused on areas that can assist NASBA and the State Boards in protecting the public and provide useful information to…
