Exam Aces.
Congratulations to the following California recipients of the AICPA Elijah Watt Sells Award, given to those who earn a cumulative average score above 95.50 across all four sections of the Uniform CPA Exam, pass all four sections on their first attempt and have completed testing in 2018: Gogo Duale; Marielle Fesmire; Wesley Guymon; Mizuki Kio; Xiaoxuan Li; Max Michaels; Yusi Mu; Xiaoqing Ye; and Richard Ruicheng Bai, who also earned the CalCPA John F. Forbes Award for recording the highest score of the Uniform CPA Exam in California. Bai earned a bachelor's degree in business administration and a bachelor's degree in statistics from the University of California, Berkeley. He's a tax consultant at Deloitte LLP in San Francisco.
AICPA Auditing Standards Board Proposes Amendments to the Description of Materiality
The AICPA Auditing Standards Board has issued an exposure draft of a proposed Statement on Auditing Standards, and a proposed Statement on Standards for Attestation Engagements, both titled Amendments to the Description of the Concept of Materiality. The proposed standards would amend various AU-C and AT-C sections in AICPA Professional Standards.
These amendments will impact auditor's reports when...
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