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Report of the Uniform Accountancy Act Committee

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Presentation Slides

1) Uniform Accountancy Act Committee J. Coalter Baker, CPA, Chair

2) UAA UPDATE J. Coalter Baker - Chair NASBA UAA Committee NASBA 2015 Annual Meeting October 28, 2015

3) ï‚„ NASBA MEMBERS ï‚„ AICPA MEMBERS ï‚„ J. Coalter Baker (TX) - Chair ï‚„ Gary McIntosh (TX) – Chair ï‚„ Barton W. Baldwin (NC) ï‚„ Gregory Burke (CA) ï‚„ David L. Dennis (FL) ï‚„ Leroy Dennis (MN) ï‚„ Lori J. Druse (NE) ï‚„ Steven Geisenberger (PA) ï‚„ Andrew L. DuBoff (NJ) ï‚„ Nancy Juron(DC) ï‚„ Karen Garrett (AR) ï‚„ Debbie Lambert (NC) ï‚„ Kenneth R. Odom (AL) ï‚„ Robert Mancini (RI) ï‚„ John E. Patterson (OH) ï‚„ Thomas Neill (WA) ï‚„ Donovan W. Rulien, II (AK) ï‚„ Stephanie Peters (VA) ï‚„ Dan Sweetwood (NE) ï‚„ Tammy Velasquez (DC)AIC AICPA/NASBA UNIFORM ACCOUNTANCY ACT COMMITTEE

4) ï‚„ What can inactive and/or retired CPAs do? ï‚„ How can we recognize qualified international professionals who are not covered by Mutual Recognition Agreements? ï‚„ What changes are needed in the UAA and/or Model Rules to accommodate the revised CPE Standards? ï‚„ Does SSARS 21 fit with the current UAA and Model Rules? ï‚„ Are parts of the UAA outdated or grammatically incorrect? 2014-15 UAA COMMITTEE PROJECTS

5) ï‚„ What can inactive and/or retired CPAs do? – Proposal to BODs ï‚„ How can we recognize qualified international professionals who are not covered by Mutual Recognition Agreements? – Task Force proposal to be voted on by joint Committee at next meeting ï‚„ What changes are needed in the UAA and/or Model Rules to accommodate the revised CPE Standards? – Task Force to receive CPE Committee’s proposal in December ï‚„ Does SSARS 21 fit with the current UAA and Model Rules?- Awaiting AICPA reply to NASBA concerns ï‚„ Are parts of the UAA outdated or grammatically incorrect? – Edits to be voted on by joint Committee at next meeting 2014-15 PROJECT - STATUS

6) ï‚„ Complete work on international pathways, CPE Model Rules, SSARS 21and grammatical cleanup. ï‚„ Address the changes required in the examination-related portions of UAA and Model Rules to accommodate practice analysis ï‚„ Consider changes to accreditation/education ï‚„ Study comments received on exposure drafts and finalize changes recommended to NASBA and AICPA Boards ï‚„ Review UAA appendices 2015-2016 POTENTIAL PROJECTS

7) QUESTIONS?