Happenings at September Board of Directors' meeting.
Position | American Institute of Certified Public Accountants |
Here are some of the more significant actions and events that took place at the AICPA Board of Directors' meeting Sept. 18-19:
* The board approved presenting to Council a plan to reconstitute the Auditing Standards Board so that it can fulfill its ongoing obligation to set standards for audits of non-issuers. The new ASB would focus on meeting the needs of users of financial statements of private companies and other entities whose audits are not within the scope of PCAOB standards.
* A report was given by an advisory group that had studied the issue of audit quality in the employee benefit and government audit areas. Consequently, the board agreed to recommend to Council the establishment of two specialized audit quality centers under the Division for CPA firms. The centers would be firm (not individual) based, voluntary and leverage the collective wisdom of practitioners working in those areas. Establishment of these centers is consistent with the AICPA's mission to help members maintain competency and fulfill their public interest commitment.
* A proposed framework for replacing the SEC Practice Section was outlined. Reorganized as a "center," its primary objectives would be audit quality through member service and advocacy. It also would conduct peer reviews for the member firms' non-public engagements so that the firms could meet state licensing, General Accounting Office and...
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