PICPA Boards and Blogs

By Khaled Abdel Ghany, CPA, PhD The Governmental Accounting Standards Board’s (GASB’s) Standard No. 49 requires state and local governments to estimate the components of expected pollution remediation outlays and determine whether outlays for those components should be accrued as a liability or capitalized when goods and services are acquired. ...

By Mitchell K. McKenney, CPA AICPA’s accounting and review services committee issued several statements and interpretations in the second half of 2007 that revised professional standards for review and compilation engagements. In large part, the motivation was to further separate review and compilation standards (SSARS) from auditing standards ...

By Ibolya Balog, CPA, and Thomas R. Clay, CPA One of the duties of the PICPA Committee on Professional Ethics is implementation of the Joint Ethics Enforcement Program (JEEP) between the AICPA and PICPA. This process, established in 1978, permits joint enforcement of the Codes of Conduct of the AICPA and state CPA societies with respect to joint ...