Accounting & Auditing
Other State Tax Forms
Tax, Accounting and Regulatory Bulletin
TABLE OF CONTENTS
FALL '96
NATIONAL ISSUES
Accounting Principles and Auditing Standards
Proposed SSARS "Assembly" Service on Hold
Fight Over Control of Financial Accounting Foundation
Auditing Standards Board Issues Proposed SAS on Responsibility to Detect Fraud
Statements on Quality Control Standards
New Pronouncements and Open Projects of Standards Setters
AICPA Accounting Standards Executive Committee (AcSEC)
Financial Accounting Standards Board (FASB)
Government Accounting Standards Board (GASB)
Federal Accounting Standards Advisory Board
Auditing Standards Board
AICPA Audit and Accounting Guides
AICPA Peer Review Board Issues Proposed Peer Review Standards
Single Audit Act Amendment of 1996
Governmental Audit Requirements Change-Circular A-133 Revised
OMB Revises Circular A-21 on Cost Principles For Educational Institutions
Pronouncements Having Current and Future Effective Dates
Exposure Drafts Outstanding
Tax Matters
Congressional Tax and Budget Agenda
IRS's "Financial Status Auditing"
Treasury and IRS Propose Entity Classification Revolution
Open LLC and LLP Tax Issues
Federal Administrative Matters
IRS Budget and Modernization
Privatization Experiment with IRS Collection Function
Electronic Funds Transfer (EFT)
Ethics and Professional Regulation
American Express and the Regulation of CPAs
Florida Board of Accountancy v American Express Tax and Business Services
Florida Accountancy Board Appeals American Express Decision
Texas Board of Accountancy v American Express
American Express CPAs Investigated by Texas Board
Massachusetts Non-CPAs Can Call Themselves Accountants
Commissions and Contingent Fees
Mississippi Supreme Court Upholds Commissions Rule
California's Commissions Prohibition and Holding Out Statutes Upheld in U.S. Appeals Court
Louisiana's Commission Ban Upheld
New Jersey to Allow Commissions and Contingent Fees
Accreditation and Specialization
Proposal to Issue CPA License by AICPA
Joint NASBA and AICPA Committee on Structure and Regulation of the Profession
AICPA Task Force to Study Non-Audit Services
General Accounting Office Reviews Performance of the Profession
AICPA Adopts Ethics Interpretations and Rulings
