 The Enforcement Resources Committee continues to work with NASBA to gather information from federal agencies regarding disciplinary or enforcement matters involving CPAs or CPA firms that might be of interest to Boards. The Quarterly Enforcement Report is currently a compilation of information obtained from the Securities & Exchange Commission, Internal Revenue Service, PCAOB and AICPA. The information is also compared against the Accountancy Licensing Database (ALD) to help Boards identify any individual or firm that may be one of their licensees. |
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