Resources for State Boards of Accountancy
The AICPA State Regulation and Legislation Team supports sound state-level policy making that promotes the profession while protecting the public interest. The team monitors regulatory and legislative activities and trends, facilitates discussions and information sharing, and serves as an information and research clearinghouse and resource provider.
Stay connected by following us on Twitter @AICPAState .
The below links provide information and resources on key issues currently affecting state boards of accountancy. For more information on any of these topics, please contact Suzanne Jolicoeur at Suzanne.Jolioeur@aicpa-cima.com.
NC Dental
In response to the NC Dental decision, the AICPA encourages support of immunity and indemnification legislation to protect professional board members from personal liability lawsuits. More >>
Firm Mobility
Firm mobility allows CPA firms to provide attest services across state lines without having to register in each state in which they offer those services. More >>
CPA Pipeline
The AICPA hosted a special webcast for state boards of accountancy to discuss the Institute's initiatives to grow the CPA pipeline. More >>
PEER REVIEW - STATE BOARD ACCESS
State boards of accountancy can determine whether a firm is enrolled in a peer review program via the Facilitated State Board Access website. More >>
Code of Conduct
The AICPA and NASBA have joined together to promote nationwide adoption of the full AICPA Code of Professional Conduct. More >>
CPE Reciprocity
CPE reciprocity exempts CPAs who hold multiple state licenses from having to meet the CPE requirements of each state so long as the licensee meets the requirements of their home state. More >>
Marijuana
As more states legalize marijuana, CPAs are seeking guidance from their state boards of accountancy as to whether it is permissible to provide services to businesses in this industry. More >>
CPA Exam
Find information on the next version of the CPA Exam, pass rates, sample tests, and more by visiting the AICPA Exam Team's page. More >>
The State Board of Accountancy Resources page is a "one-stop" resource center for state board directors, members, and staff. If you have any questions, please contact Skip Braziel at Skip.Braziel@aicpa-cima.com.
Resources
Peer Review
- AICPA Peer Review
- AICPA Peer Review Standards, Interpretations and Guidance
- Video: Facilitated State Board Access Tutorial
- Video: Peer Review Process
- Video: Peer Review Update for State Boards of Accountancy
- CPA Firm Mobility FAQs: Public Protection, Peer Review, and Facilitated State Board Access
- AICPA Peer Review Standards Paragraph 146-3 Toolkit
Ethics
- AICPA Professional Ethics Division
- AICPA Code of Professional Conduct
- AICPA Ethics Codification Project
- PEEC Standard Setting
- Adopting the AICPA Code of Professional Conduct website
- Fact Sheet: Benefits of Adopting the AICPA Code of Professional Conduct
- Map of States that have Adopted the AICPA Code
Uniform CPA Exam
CPE
- Statement on Standards for Continuing Professional Education (CPE) Programs
- AICPA and NASBA Give Final Approval for Continuing Professional Education Program Standards
- CPE Reciprocity Website
- CPE Reciprocity FAQ sheet
- Map of States that have CPE Reciprocity
Mobility
Model Legislation, Rules, and Policies
- Key Points from the AICPA-NASBA Discussion about CGMA Usage by Non-CPAs
- Uniform Accountancy Act - 7th Edition
- Uniform Accountancy Act Model Rules - Mat 2014
- Comprehensive Definition of Attest
- CPE Reciprocity
- Retired CPA Exposure Draft
- Developing Guidance for Licensees Serving Businesses in the Marijuana Industry
- State of the States Database - Key Provisions of the UAA and Current State Policies
Mutual Recognition Agreements (MRAs) and International Issues
- NASBA: Mutual Recognition Agreements (MRAs)
- Journal of Accountancy - CPA Canada: Frequently asked questions on Canada’s accounting profession consolidation (July 2014)
Marijuana
The State Regulatory Update is a publication by the AICPA State Regulation and Legislation Team that provides news and information of interest to state boards of accountancy.
For previous articles visit the State Regulatory Update archives.
Follow us on Twitter @AICPAState! For more information on state-level issues affecting the profession, contact:
Skip Braziel
Vice President
State Regulation & Legislation
Skip.Braziel@aicpa-cima.com
202.434.9273
James Cox
Associate Director
State Legislation
James.Cox@aicpa-cima.com
202.434.9261
Megan Kueck
Lead Manager
State Regulation & Legislation
Megan.Kueck@aicpa-cima.com
202.434.9239
Jeff Shaffer
Specialist
State Regulation & Legislation
Jeffrey.Shaffer@aicpa-cima.com
202.434.9263
Insert intro text here the AICPA State Regulation and Legislation Team supports sound state-level policy making that promotes the profession while protecting the public interest. The team monitors regulatory and legislative activities and trends, facilitates discussions and information sharing.
Peer Review Update for State Boards of Accountancy
Learn about planned audit quality enhancements specific to the AICPA Peer Review Program from Jim Brackens, AICPA VP of Ethics & Practice Quality and Gary Freundlich, Technical Director, AICPA Peer Review Program.
See the Peer Review Process video for a deeper dive into the general peer review process.
Get highlights to the peer review process and how it is important to you as a State Board member.