The Public Company Accounting Oversight Board (PCAOB) is a private-sector, non-profit corporation created by the Sarbanes-Oxley Act, a 2002 United States federal law, to oversee the auditors of public companies. Its purpose is to “protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports”. Although a private […]
Tag Archives: Florida licensed CPAs
4
Jun
New Policies from the “Public Company Accounting Oversight Board” (PCAOB)
The following is information released by the Public Company Accounting Oversight Board: “POLICY STATEMENT REGARDING CREDIT FOR EXTRAORDINARY COOPERATION IN CONNECTION WITH BOARD INVESTIGATIONS PCAOB Release No. 2013-003 April 24, 2013 Summary The Public Company Accounting Oversight Board (“PCAOB” or “Board”) is issuing this policy statement to provide guidance to registered public accounting firms (“firms”) […]
22
May
Independence, Integrity, Etc., for Florida Licensed CPAs
The following information is from Florida Regulations, in the Department of Business and Professional Regulation, Division 61H1 Board of Accountancy: CHAPTER 61H1-21 INDEPENDENCE, INTEGRITY, ETC. 61H1-21.001 Independence 61H1-21.002 Integrity and Objectivity 61H1-21.003 Commissions or Referral Fees 61H1-21.005 Contingent Fees 61H1-21.006 Communication with Client of Another Certified Public Accountant 61H1-21.001 Independence. […]
5
Mar
Florida Licensed CPAs
In the State of Florida, The Uniform CPA Exam, administered by the American Institute of Certified Public Accountants (AICPA) is a prerequisite for earning the CPA certificate in Florida, as well as throughout the rest of the United States and its territories. The Uniform CPA Exam allows state boards of accountancy to determine a CPA […]