CPA Letter back issues from February 2005:
Statement of Position 04-1, Auditing the Statement of Social Insurance, issued.(Brief Article)
Feb 01, 2005 ... The Auditing Standards Board has issued Statement of Position 04-1, Auditing the Statement of Social Insurance (No. 014941CPA02), which contains the recommendations of the AICPA's Social Insurance Task Force regarding audits of statements of social insurance prepared in accordance with ...
Chair's corner.(American Institute of Certified Public Accountants' chairman's views)
Feb 01, 2005; ... This edition of The CPA Letter touches on two subjects that are more related than they might first appear. The AICPA has created a new tagline for the profession: "America Counts on CPAs" (see page 1). I like it a lot and I hope that you do, too. I like it because I believe that ...
AICPA Updates Social Security Study to Assist Policymakers Considering Reforms
Feb 01, 2005; ... Understanding Social security: The Issues and Alternatives, the comprehensive, nonpartisan analysis that the AICPA released in 1998, is being updated to provide policymakers the same thoughtful discussion of options for reforming Social security that was available to them during the last major ...
Department of Commerce Seeks CPAs
Feb 01, 2005; ... The Department of Commerce International Trade Administration is seeking CPAs with two or more years of public accounting experience to perform cost-ofproduction investigations of foreign manufacturers. Knowledge of GAAP, GAAS and ...
Study on Supply of Accounting Graduates, Demand for Recruits for 2002-2003 Released
Feb 01, 2005; ... Whether you are involved in planning for university accounting programs or working in human resources for accounting firms, you will be interested in the 2004 edition of The Supply of Accounting Graduates and the Demand for Public Accounting Recruits. The report provides detailed information ...
How to Request Copyright Permission from AICPA
Feb 01, 2005; ... Members and others who wish to reproduce content from any AICPA publication (or Web site) must first obtain copyright permission from ...
FASB Publishes Revised Statement No. 123, Statement No. 153
Feb 01, 2005; ... The Financial Accounting Standards Board recently published FASB Statement No. 123 (revised 2004), Share-Based Payment. According to the FASB, Statement 123(R) will provide investors and other users of financial statements with more complete and neutral financial information by requiring that ...
Statement of Position 04-1, Auditing the Statement of Social Insurance, Issued
Feb 01, 2005; ... The Auditing Standards Board has issued Statement of Position 04-1, Auditing the Statement of Social Insurance (No. 014941CPA02), which contains the recommendations of the AICPA's Social Insurance Task Force regarding audits of statements of social insurance prepared in accordance with standards ...
GASB Issues Statement on Net Assets, Staff Technical Bulletin
Feb 01, 2005; ... The Governmental Accounting Standards Board has issued Statement No. 46, Net Assets Restricted by Enabling Legislation, an amendment of GASB Statement No. 34. Statement 46 is effective for periods beginning after June 15, 2005. The statement (Product Code GS46) can be ordered by calling the GASB ...
AICPA, IRS Reach Out to CPAs to Help Prepare Returns for Low-Income Filers
Feb 01, 2005; ... As part of the AICPA's 360 Degrees of Financial Literacy effort, the Institute is helping CPAs join the Internal Revenue Service's Volunteer Income Tax Assistance program. VITA provides free tax assistance to low- and moderate-income individuals who require help in preparing their tax returns or ...
disciplinary actions
Feb 01, 2005; ... As a result of investigations of alleged violations of the Codes of Professional Conduct of the AICPA and/or , state CPA societies, the following ethics cases have been resolved by settlement agreement under the Joint Ethics Enforcement Program: * Gregory A. Alba of Jersey City, N.J., ...
Online Resource Launched in Personal Financial Planning
Feb 01, 2005; ... A new AICPA online resource has been launched offering CPA financial planners a comprehensive set of tools and educational materials on a full range of financial planning practice areas, from disaster recovery and investment planning to ethics and fiduciary responsibility and more. Information ...
AICPA Risk Alerts for 2004/2005
Feb 01, 2005; ... Standing Order Option: Save 10% on your current purchase and next year you will receive the new edition automatically - at a 10% discount. When ordering online, be sure to choose the Standing Order version, marked with STND. When ordering via phone, mail or fax, mention code STND. To ...
Why You May Not Be Getting All Your E-Mails from Us
Feb 01, 2005; ... A few members have informed the AICPA that they have not been getting e-mails from us when others they know have gotten the messages. One reason may be the filters or tools used by Internet Service Providers, such as AOL, Yahoo and MSN, to name but a few, to help eliminate unsolicited e-mail ...
Asian Tsunami Relief Efforts: How Members Can Help
Feb 01, 2005; ... The AICPA is working on a coordinated response to see how the CPA profession could provide assistance to the victims of the recent tsunami disaster. In the meantime, members are encouraged to contribute to efforts akeady under way. Visit ...
"America Counts on CPAs" - New Tagline for the Profession
Feb 01, 2005; ... The AICPA has officially rolled out the new approved tagline that accompanies the CPA logo: "America Counts on CPAs." This tagline will be used exclusively with the CPA logo, making "Never Underestimate the Value" obsolete. Members should note that there will be a transition phase during which ...
AICPA Volunteers Needed - Applications Accepted Until May 1
Feb 01, 2005; ... Currently there are 83 AICPA volunteer groups (committees, boards, panels, and centers) seeking new volunteers. The number and variety of AICPA volunteer groups continues to change from year to year, and those who have not visited the volunteer Web site for a while may be surprised to find so ...
Last Chance to Pay 2004-2005 AICPA Dues
Feb 01, 2005; ... Members who have not yet paid their 2004-2005 AICPA dues should do so now to ensure continuation of important benefits and access to professional information. Pay your bill online by logging onto www.aicpa.org/about/dues.htm. If you are not registered on the AICPA's site, you will need your ...
AICPA Webcast on February 23 to Focus on FASB Statement on Share-Based Payment
Feb 01, 2005; ... The CFO Roundtable Webcast Series - brought to you each calendar quarter by the AICPA - is designed to cover a broad array of "hot topics" that successful organizations employ and subjects that are important to the CFO's personal success. It is an interactive resource delivering leading-edge ...
Auditing Standards Board Issues Audit Documentation Exposure Draft
Feb 01, 2005; ... The Auditing Standards Board has released for exposure a proposed auditing standard entitled Audit Documentation. Comments are due May 15. The proposed statement on auditing standards would, if approved, replace SAS No. 96, Audit Documentation. The ASB believes this exposure draft will ...
AICPA to Comment on PCAOB Proposal on Auditor Independence and Tax Services
Feb 01, 2005; ... The AICPA's reaction was generally favorable to the rule proposed by the Public Company Accounting Oversight Board concerning tax services that can be offered to public company audit clients, but the Institute will submit a comment letter on the Dec. proposal. Four circumstances are identified ...
Materials Available to Help Members Promote Tax Services
Feb 01, 2005; ... To help members promote their tax services to clients, the AICPA has developed several marketing items. A brochure highlights tax changes resulting from the "Working Families Tax Relief Act of 2004" and also covers filing and saving tips. A tax season speech and PowerPoint presentation accompany ...
chair's corner
Feb 01, 2005; ... This edition of The CPA Letter touches on two subjects that are more related than they might first appear. The AICPA has created a new tagline for the profession: "America Counts on CPAs" (see page 1). I like it a lot and I hope that you do, too. I like it because I believe that it is ...
Happenings at Board of Directors' December Meeting
Feb 01, 2005; ... Following are some of the more significant actions and events that took place at the AICPA Board of Directors' meeting Dec. 2-3, 2004: * Chair of the Board Bob Bunting reported on his recent outreach activities and emphasized the importance of the outreach program to build better ...
CPE news
Feb 01, 2005; ... State and Local Government-2004/2005 Strategic Briefing (No. 780029hsCPA02). Updates on recently issued standards impacting both preparers and auditors, and a focus on some of the more common Statement No. 34 implementation issues, are highlights of this new self-study course based on an AICPA ...