NASBA and AICPA Issue Proposed Revisions to CPE Provider Standards
NASBA and the AICPA recently issued proposed revisions to the Statement on Standards for Continuing Professional Education Programs for public comment.
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All Featured (32) For the Public (148) Tax News (420) Accounting & Auditing (204) Business & Industry News (125) Regulatory News (112) Legislative News (47) Chapter News (17) Young CPAs (60) Students (90) TSCPA Press Releases (47)Showing : 21–30 of 112
PCAOB Issues Interim Report on Critical Audit Matters
The PCAOB recently released an interim report evaluating the effect of a 2017 standard requiring the identification and reporting of critical audit matters (CAMs) in audit reports.
View MoreFASB Seeks Input on Proposed New Chapter of Its Conceptual Framework
The Financial Accounting Standards Board recently issued a proposed new chapter of its Conceptual Framework related to the recognition and derecognition of an item in financial statements.
View MorePCAOB Proposes New Quality Control Standard
The Public Company Accounting Oversight Board recently issued for public comment a proposed new standard for quality control systems.
View MoreGASB Seeks Feedback on Proposed Implementation Guidance
The Governmental Accounting Standards Board recently issued proposed implementation guidance in the form of questions and answers intended to clarify, explain or elaborate on certain GASB pronouncements.
View MoreSEC Proposes New Oversight Requirements for Certain Services Outsourced by Investment Advisers
The SEC recently proposed a new rule and rule amendments under the Investment Advisers Act of 1940 to prohibit registered investment advisers from outsourcing certain services and functions without conducting due diligence and monitoring of the service providers.
View MoreSEC Adopts Two Rules, Including “Clawback” Rule
The SEC recently adopted two rules, including a “clawback” rule intended to ensure publicly traded companies recover incentive-based compensation erroneously awarded to executives. The second adopted rule requires more transparency of mutual fund information shared with investors.
View MoreFASB Takes Step Toward Fair Value Accounting of Cryptoassets
As part of its ongoing work on the disclosure of cryptoassets, FASB has tentatively decided to use fair value to measure certain cryptoassets in financial reporting.
View MoreSEC Adopts Recordkeeping Rule Amendments
The Securities and Exchange Commission recently adopted amendments to the electronic recordkeeping, prompt production of records and third-party recordkeeping service requirements applicable to broker-dealers, security-based swap dealers, and major security-based swap participants.
View MoreIRS Issues Ruling on 10-Year RMD Rule
The IRS and Treasury Department recently issued Notice 2022-53, waiving the 50% penalty on missed 2021 and 2022 required minimum distributions for inherited retirement accounts within the 10-year payout rule.
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