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CPA Letter, 1990 American Institute of Certified Public Accountants

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CPA Letter, 1990 American Institute of Certified Public Accountants University of Mississippi eGrove American Institute of Certified Public Accountants Newsletters (AICPA) Historical Collection 1990 CPA letter, 1990 American Institute of Certified Public Accountants Follow this and additional works at: https://egrove.olemiss.edu/aicpa_news Part of the Accounting Commons, and the Taxation Commons Recommended Citation American Institute of Certified Public Accountants, "CPA letter, 1990" (1990). Newsletters. 135. https://egrove.olemiss.edu/aicpa_news/135 This Book is brought to you for free and open access by the American Institute of Certified Public Accountants (AICPA) Historical Collection at eGrove. It has been accepted for inclusion in Newsletters by an authorized administrator of eGrove. For more information, please contact [email protected]. AICPA “The Measure of Excellence” January 19, 1990 The CPA Letter Vol. 70 No. 1 A Membership News Report Published by the AICPA AICPA Members By a more than a six to one margin AICPA members have approved a proposed bylaw Overwhelmingly amendment that requires public accounting firms with SEC clients to belong to the Vote for Mandatory Institute's SEC Practice Section. The balloting ended on January 8. SECPS Membership The final tally was 86.9 percent in favor o f the proposal (129,119 to 19,418), far exceeding the two-thirds majority of votes required to pass the proposal. The bylaw change means that public accounting firms with AICPA members must be members of the AICPA's SEC Practice Section if the firm audits any companies that are SEC registrants. This section has programs to maintain and improve the quality of independent audits of publicly held companies through special membership requirements, peer review and public oversight. “SECPS membership helps ensure that firms continue to protect the public interest when auditing SEC-registered clients," commented AICPA Chairman o f the Board Charles Kaiser, Jr. "We thank members for voting 'yes’ on this important self- regulatory proposal and commend the leaders of the state CPA organizations for their hard work in informing members about the issue.” AICPA President Philip B. Chenok added, "Passage of this measure reflects our members’ commitment to quality, independence and the integrity of the financial reporting process. It is further testimony to the desire of all AICPA members to render superior service to their clients, employers and all who benefit from their work.” FASB Issues Cash The FASB has issued its Statement 104, which permits banks, savings institutions and Flows Statement credit unions to report in a statement of cash flows net cash receipts and payments for deposits placed and withdrawn, time deposits accepted and repaid, and loans made and collected. Statement 104, Statement of Cash Flows—Net Reporting of Certain Cash Receipts and Cash Payments and Classification of Cash Flows from Hedging Transactions, amends FASB Statement 95 which was issued in 1987. GASB Issues The Governmental Accounting Standards Board has published a research report, Research Report Elementary and Secondary Education, on reporting service efforts and accomplishment on Education indicators for elementary and secondary education. These efforts are intended to provide information about the "results of operations” of a governmental entity or program to communicate what citizens are getting from the use of public funds and how efficiently and effectively those funds are used. The report reviews current practices and makes recommendations for experimentation with external reporting of service efforts and accomplishment indicators. CPE Requirements As part o f the Plan to Restructure Professional Standards, there are new continuing to Appear with professional education requirements for members of the AICPA, effective January 1, Journal 1990. They apply to all members except those who have retired. Policies explaining the new requirements will be sent to members with the February issue of the Journal of Accountancy. - 2 - Highlights of Accounting Standards Committee At its December meeting, the accounting standards executive committee: Meetings □ Approved issuance of a letter o f comment on the international accounting standards committee’s proposed statement, Disclosures in the Financial Statements of Banks and Similar Financial Institutions, generally supporting the statement; □ Discussed a draft comment letter from the AICPA’s not-for-profit organizations committee on the FASB's invitation to comment on Financial Reporting by Not-for- Profit Organizations: Form and Content of Financial Statements. AcSEC suggested that its members' views be obtained by questionnaire for further consideration; □ Discussed the report of the FAF's structure committee on Financial Accounting Standards Board Voting Procedures, which recommends that approval of FASB pronouncements be changed to a supermajority vote (5-2). Auditing Standards At its December meeting, the auditing standards board: □ Agreed to issue an exposure draft of a proposed statement of auditing standards (SAS), The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements, with a comment period that will extend through May 1990; □ Reviewed a proposed amendment to SAS no. 61, Communication With Audit Committees. It would expand the auditor's communication responsibility to matters dealing with interim engagements and certain section 12 (i) financial institutions; □ Considered a revised draft of SAS no. 44, Special Purpose Reports on Internal Accounting Control at Service Organizations, that incorporates terminology of SAS no. 55, Consideration of the Internal Audit Control Structure in a Financial Statement Audit; □ Reviewed a proposed revision to SAS no. 49, Letters for Underwriters, that would limit such letters to due diligence responsibilities under the Securities Act of 1933. Professional Ethics At its December meeting, the professional ethics executive committee adopted: □ Interpretations 101-11 under Rule 101, Independence and Attest Engagements specifying independence requirements when a firm performs an attest engagement not subject to audit, review, complilation or prospective financial information standards; □ Interpretation 301-1, Confidential Information and Purchase, Sale or Merger of a Practice, Specify a member's obligation to protect the confidentiality of client information during purchase, sale or merger negotiations; □ Rulings no. 73 under Rule 101, Meaning of the Period of a Professional Engagement, defining the engagement period for independence purposes as starting when services are performed, and ending with the termination of the professional relationship; □ Ruling no. 74 under Rule 101, Audits, Reviews, or Compilations and a lack of Independence, that provides that a member who is not independent with respect to a client may issue a compilation report disclosing lack of independence and may not issue an audit opinion or review report. Quality Review At its November meeting, the quality review executive committee: □ Agreed to postpone all 1990 off-site reviews until 1991; □ Accepted proposals for reducing costs, including permitting sole practitioners with no professional staff to take their working papers to the reviewer’s location for review; □ Approved revisions to the second edition of the State Society Quality Review Program Administrative Manual, and approved a technical reviewer’s checklist and an optional administrative review checklist; □ Approved updates to the audit, review and compilation engagement checklists for 1989 pronouncements. The CPA Letter (ISSN 0094#792x), January 19, 1990. Published semimonthly, except July and August, when monthly. Publication and editorial office: 1211 Avenue of the Americas, New York, N.Y. 10036-8775. Second-class postage paid at New York, N.Y and at additional mailing offices. Copyright © 1990 American Institute of Certified Public Accountants, Inc. Postmaster: Send address changes to Circulation Department, 1211 Avenue of the Americas, New York, N.Y. 10036-8775. William J. Corbett Roderic A. Parnell Vice-President— Communications Executive Editor - 3 - SOP Issued on Statement of Position (SOP) 89-7, Report on the Internal Control Structure in Audits of Internal Control Investment Companies (014838), revises the report on internal control required by the SEC. The SOP amends the audit and accounting guide, Audits of Investment Companies, to reflect the changes required by SAS no. 60, Communication of Internal Control Structure Related Matters Noted in an Audit. The statement presents the recommendations of the AICPA’s investment companies committee. The price is $4.75, $3.80 to members, and is available from the order department, 800/334-6961 (US), 800/248-0445 (NY). Layton is Winner of The Public Oversight Board has presentd its John J. McCloy Award for outstanding McCloy Award contributions to the quality of the auditing profession to LeRoy Layton, a past president of the AICPA (title later changed to Chairman of the Board). Mr. Layton was recognized for his four decades of contributions to the accounting profession and to the improvement of the audit process, including his service on the Accounting Principles Board (the FASB predecessor) and in the area of quality control. Clarification of Tax The announcement of the availability of the AICPA's 1989 Tax Practice Guides and Guides and Checklists (see December 1989 Letter) incompletely described one of the versions Checklists that can be ordered. They can be obtained in the following formats: □ Print version
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