Technical issues in perspective: an update on the work of the PCPS Technical Issues Committee.
Position | TECHNICAL UPDATE |
The PCPS Technical Issues Committee monitors developments in standard-setting and speaks out on behalf of smaller firms and their clients to ensure that the private company perspective is heard. Here are some of the developments that TIC is currently following:
* TIC's comments on a proposed AICPA Professional Ethics Executive Committee omnibus standard focused on areas such as the performance of non-attest services, applying independence rules to affiliates and employment with a client educational institution.
* TIC generally supported the changes in the AICPA Auditing Standards Board's proposed Omnibus Statement on Auditing Standards--2011, but it had several recommendations on the treatment of reporting accountants discussed in the included clarified statement on auditing standards, Reports on Application of Requirements of an Applicable Financial Reporting Framework. TIC also suggested moving this standard to the statements on standards for attest engagements, since the report addresses the application of an accounting principle to a specific transaction (or the type of auditor's report that may be issued on the entity's financial statements) rather than an opinion on historical information.
* TIC considered a proposed Financial Accounting Standards Board...
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