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ASB THROWS THE JOURNAL A CURVE
The table on pages 16 and 17 of the January issue of The CPA Journal, "Pronouncements Having Current and Future Effective Dates," incorrectly assigned number 80 to the SAS Consideration of Fraud in a Financial Statement Audit. The AICPA and the Auditing Standards Board decided to issue SAS nos. 80 and 81 (see the following) before finalizing the fraud statement. The fraud SAS is number 82. In addition, the effective date for SOP 95-2 in the Table is incorrect. It should read for fiscal years beginning after December 5, 1994.
We have also heard that our presentation of the table does not lend itself to photocopying, which is encouraged. The table also appears in the Journal's Briefing Book on Issues Facing the CPA Profession, which is available to NYSSCPA members on LUCA Online or in hard copy for a minimal charge of $5.00. The table will also be available on the Journal's home page (www.cpaj.com). *
The
CPA Journal is broadly recognized as an outstanding, technical-refereed
publication aimed at public practitioners, management, educators, and
other accounting professionals. It is edited by CPAs for CPAs. Our goal
is to provide CPAs and other accounting professionals with the information
and news to enable them to be successful accountants, managers, and
executives in today's practice environments.
©2009 The New York State Society of CPAs. Legal Notices |
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