Category Archives: Uncategorized

Populating the NCID in the Accountancy Licensee Database (ALD) 

Currently, NASBA does not have a unique identifier that links CPA Exam candidates and their Exam scores to licensed CPAs in the Accountancy Licensee Database (ALD). A value that could link the data between the systems would greatly enhance the data included in the ALD and provide added efficiencies. The National Candidate Identification Number (NCID) can…

Enforcement Legislative Update 

The 2024 legislative sessions came to an end for most states with the start of summer. While NASBA tracked many bills on enforcement matters, most bills from this year’s legislative sessions under the enforcement category focused on how criminal histories are weighed in licensure application decisions. There were several bills regarding other enforcement topics such…

Providing Electronic Records to Clients 

Many CPAs are aware they must return client-provided records in their custody or control to the client upon their request. However, as CPAs prepare a tax return for a client using tax preparation software, it can become challenging to distinguish a CPA’s working paper from a prepared record. This distinction is important to understand so…

Department of Labor: Audit Deficiency Referral Project Underway 

It is a common goal of the Department of Labor (DOL) and State Boards of Accountancy that CPAs who perform benefit plan audits do so in accordance with professional standards to protect the interest of plan participants and beneficiaries. Representatives of NASBA’s legal team have been working closely with representatives from the Office of the…

NASBA’s CPT Ethical Leadership Training Program A No Cost Option for Board Discipline 

Is your Board looking for alternative ways to address ethics disciplinary matters that would assist your practitioners in learning how to avoid future ethical violations and in turn protect your consumers? If so, the NASBA Center for the Public Trust’s (CPT) Ethical Leadership Training Program could be your answer.   The Ethical Leadership Training Program is designed to…

CPE Audit Service: Strengthening CPE Compliance Enforcement for Boards of Accountancy  

Ensuring compliance with Continuing Education Requirements (CPE) is essential to maintaining the integrity and competence of CPAs. NASBA developed the CPE Audit Service to address complexities and challenges expressed by Boards of Accountancy in enforcing their CPE regulations through their CPE audit process. This web-based application is backed by the powerful CPE Rules Engine and…

July Board of Directors Social Events 2024

Wednesday, July 17th 6:30 pm: A&F/Board of Directors/Guest Dinner (Quarter Deck) Thursday, July 18th 6:30 pm: A&F/Board of Directors/Guest Dinner* – Depart from Hotel Lobby at 6:30 pm (O’Malley’s on the Green) Friday, July 19th 7:00 – 9:00 am: A&F/Board of Directors/Guest Breakfast (Mid Deck) 7:45 am – 1:30 pm: Spouse/Guest Tour – The Alaska…

June Western Regional Social Events 2024

Tuesday, June 25 6:00 – 8:00 pm: Welcome Reception Kick off the Western Regional Meeting enjoying a great dinner while catching up with old friends and peers. Wednesday, June 26 9:30 am – 2:00 pm: Guest Tour – Omaha’s Home to History Start your day seeing the beautiful architecture that blends with memories of a…

June Eastern Regional Social Events 2024

Tuesday, June 4 6:00 – 8:00 pm: Welcome Reception Kick off the Eastern Regional Meeting while catching up with old friends and peers. Take a moment to chat with and welcome first-time attendees and students attending the Student Leadership Conference. Wednesday, June 5 9:00 am – 3:00 pm: Guest Tour – Kentucky Derby and Louisville…

Three Different Credit Extensions Happening Now!

SHARE: Author: Patricia Hartman, Director of Client ServicesPosted: April 1, 2024 So, you’ve heard that some states are extending Exam credit and you want to know how it impacts you… Here are a few things you need to know first. The Boards of Accountancy are the only entities with the authority to grant, extend or…