认证的综合定义

概述

Background
2014年5月, 的 American Institute of Certified Public Accountants (188bet亚洲真人体育下载) and 的 National Association of State Boards of Accountancy (NASBA) released new legislative language to revise 的 definition of attest in 的 profession’s model state accounting act, 的 统一会计法. The proposal alters 的 definition of attest to include all examination, 审查, and agreed-upon procedures engagements performed under 的 188bet亚洲真人体育下载’s Statement on Standards for 证明ation Engagements (SSAEs). This update addresses 的 fact that clients are increasingly asking CPAs to perform attest services on non-financial engagements, including security and privacy controls, 温室气体, and eXtensible Business Reporting Language (XBRL). 以前, only examinations of prospective financial information performed under 的 SSAEs were included in 的 definition.

The resources below are designed to help state CPA policy advocates as 的y work to adopt 的 comprehensive definition of attest in 的ir state. For more information, please contact 的 188bet亚洲真人体育下载 State Regulation and Legislation Team at state@joyerianicaragua.com.

相关资源

• 认证的综合定义 Map - This map shows which states have adopted 的 comprehensive definition of attest, which states are currently considering legislation, and which states still need to adopt it into 的ir statutes.  
• 常见问题解答s about 的 认证的综合定义 for Non-CPAs - This handout gives a very basic overview of 的 comprehensive definition of attest, including information on what attest services are, 谁来表演呢?, and why states need to adopt 的 comprehensive definition into 的ir statutes. It’s a good leave-behind for visits with state legislators.
• UAA认证语言通用查询 - This short document addresses questions related to peer 审查, 独立问题, 政府标准, 和188bet亚洲真人体育下载网址事务所附属公司.
• 证明谈话要点 - State CPA policy advocates can use 的se talking points when speaking with 的ir state legislators about 的 comprehensive definition of attest.
• 样本证言 - This example can help state CPA policy advocates craft a statement of support to deliver before state legislative bodies.
• 证明概述 - This four-page Word document provides detailed information on 的 definition of attest for non-CPAs, and is editable to include state CPA society information.
• 证明对比图 - A chart that quickly shows 的 similarities and differences between 的 previous and new definitions of attest.
• Definition of 证明 Frequently Asked Questions - This Word document provides answers to frequently asked, and state CPA societies can enter in 的ir own contact information before distribution.
• An 概述 of 的 New 认证的综合定义 ——Gary McIntosh的ppt幻灯片, 美国注册188bet亚洲真人体育下载UAA委员会联合主席, that provides information on what 的 updated definition does and why states should adopt it.
• 证明谈话要点 from 的 Alabama Society of CPAs - State CPA societies can model 的ir own talking points after those provided by 的 Alabama Society of CPAs.
• 188bet亚洲真人体育下载 Definition of 证明 White Paper - This white paper analyzes issues related to 的 definition of attest in 的 UAA. It was prepared for 的 August 2012 188bet亚洲真人体育下载-NASBA 领导 Summit.