Q 1-23 - 1-23 (Organizations associated with the public...

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1-23 (Organizations associated with the public accounting profession) Several private and public sector organizations are associated with the profession. Listed below are activities pertaining to these organizations. Required Indicate the organization or organizations associated with each activity. 1. License individuals to practice as CPAs. State Boards of Accountancy 2. Promulgate GAAP. Primarily: - Financial Accounting Standards Board (FASB) - Government Accounting Standards Board (GASB) - American Institute of Certified Public Accountants (AICPA) Some other influences from: - American Accounting Association - Institute of Management Accountants - Government Finance Officers Associate in state and local governmental entities 3. Issue Statements on Auditing Standards. - Accounting Standards Board (ASB) of American Institute of Certified Public Accountants (AICPA) - Auditing & Attest Standards Team from the AICPA for private companies - Public Company Accounting Oversight Board
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This note was uploaded on 06/07/2011 for the course ACCOUNTING ACC490 taught by Professor Friedel during the Summer '11 term at University of Phoenix.

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Q 1-23 - 1-23 (Organizations associated with the public...

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