Comments Sought on UAA, Model Rules Exposure Drafts

The 188bet亚洲真人体育下载 and NASBA have announced the release of three Exposure Drafts related to the Uniform Accountancy Act (UAA) and the UAA Model Rules.

The SSARS 21 and UAA updates aim to bring the UAA up-to-date by including the definition of “Preparation of Financial Statements” (SSARS 21), deleting the Model Code of Conduct and Appendix A – Legislative Policy (Annotated), and increasing consistency in capitalization and punctuation.

The Exposure Draft is available for 下载, and comments should be submitted to 苏珊 Jolicoeur at 苏珊.Jolicoeur@aicpa-cima.com and Louise Haberman at  lhaberman@nasba.org 2017年6月1日前.

The Model Rules Exposure Draft creates new methods of earning CPE credit, including nano-learning and blended learning, and specifies the amount of credit that licensees can earn for each. The proposed rules also differentiate between technical and non-technical fields of study and requires CPAs to complete at least 50% of their total CPE in technical fields such as accounting, 审计, 税, 金融, and management services.

对 Model Rules Exposure Draft should be submitted to Louise Haberman at  lhaberman@nasba.org no later than June 30, 2017.

The 188bet亚洲真人体育下载 and NASBA have also announced the release of an Exposure Draft proposing changes to Section 14 of the UAA. The proposed changes would clearly allow non-CPAs to assume or use management accounting 名称 with certain caveats or restrictions.

The Exposure Draft is available for 下载, and comments should be submitted to 苏珊 Jolicoeur at 苏珊.Jolicoeur@aicpa-cima.com 或者路易斯·哈伯曼 lhaberman@nasba.org no later than September 30, 2017.