14
Aug

A New Auditor’s Reporting Model is Being Considered by PCAOB

The PCAOB, Public Company Accounting Oversight Board, met August 13th., 2013,  to consider proposing a new auditor’s reporting model as well as new auditor’s responsibilities for other information in an annual report that contains audited financial statements and the auditor’s report, writes Ken Tysiac for the Journal of Accountancy. These contents of the auditor’s report have been the […]

9
Jul

Public Company Accounting Oversight Board (PCAOB) on Integrity and Objectivity

The following is from the PCAOB’s website: The PCAOB is a nonprofit corporation established by Congress to oversee the audits of public companies in order to protect investors and the public interest by promoting informative, accurate, and independent audit reports. The PCAOB also oversees the audits of broker and dealers, including compliance reports filed pursuant […]

10
Jun

What Powers Does the Public Company Accounting Oversight Board (PCAOB) Have?

The PCAOB has authority to investigate and discipline registered public accounting firms and persons associated with those firms for noncompliance with the Sarbanes-Oxley Act of 2002, the rules of the PCAOB and the Securities and Exchange Commission, and other laws, rules, and professional standards governing the audits of public companies, brokers, and dealers. When violations […]

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. […]

27
Jan

Florida Requirements for CPA’s License

The following information appeared on Florida’s Department of Business and Professional Regulation’s website under ‘Division of Certified Public Accountants.’ FLORIDA’S REQUIREMENTS FOR CPA LICENSURE PASS ALL FOUR PARTS OF CPA EXAMINATION: with at least a 75% within 18 month rolling period. ONE YEAR WORK EXPERIENCE: Must be under the supervision of a licensed CPA (This […]

8
Apr

The State of Florida’s Division of Certified Public Accounting

CPAs in Florida On Florida’s DBPR’s website the definition of a Certified Public Accountant (CPA) is someone who has passed the American Institute of Certified Public Accountants (AICPA) Uniform CPA examination, met educational, and licensure requirements in the state of Florida and have been issued a license to practice public accounting.  CPAs provide accounting, auditing, tax, […]