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Unformatted text preview: GAAP. SEC 9. Issue auditing interpretations. AICPA 10. Cooperate with the AICPA in areas of mutual interest such as continuing professional education and ethics enforcement. State Societies of CPA’s 11. Take punitive action against an independent auditor. SEC, State and Federal Courts 12. Establish accounting principles for state and local governmental entities. GASB 13. Establish GAAS. AICPA 14. Suspend or revoke a CPA's license to practice. State Board of Accountancy 15. Establish quality control standards. AICPA AICPA 16. Operate as proprietorships, partnerships, or professional corporations. Practice Units (CPA Firms, like the Big Four) 17. Issue government auditing standards. GAO 18. Administer federal tax laws. IRS Required: Indicate the organization or organizations associated with each activity....
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- Spring '11
- Accounting, Accountant, Financial Accounting Standards Board, Enron scandal, State Board