IFAC | International Federation of Accountants lahoma Accountancy Board Individual Online registration is now open for individual registrants with a birth month of March, April, or May. Refer to the table below for important registration dates to remember. The online renewal application is made available 60 days prior to your registration deadline. Helpful hints for registration renewal: When registering online have your password available. Please make sure that you complete all of the questions including the employment information. Request for PIN (Exam candidates only) - Complete the Request for PIN form to initiate the Qualification Application process.
CFA Institute Skip to Content Search Menu Search Shaping an investment industry that serves the greater good The Future of Finance Empowering the world of finance to restore trust and promote personal integrity Claritas Investment Certificate Providing a clear understanding of industry essentials A Crisis of Culture Report A new study conducted by The Economist Intelligence Unit and sponsored by CFA Institute Global Market Sentiment Survey 2014 An outlook on financial markets, integrity, and performance CFA Program The CFA® Program bridges industry practice, investment theory, and ethical and professional standards to provide investment analysis and portfolio management skills.Register for the next examLog in to access your candidate resourcesCongratulations to our new CFA charterholders CIPM Program Claritas Investment Certificate Integrity & Standards Make Ethics a Priority at Your Firm Sign up for interactive, case-based webinars led by CFA Institute staff. Insights & Learning 67th CFA Institute Annual Conference
AFAI - Accueil PIPFA | Pakistan Institute of Public Finance Accountants Tax Court rules on homebuyer credit when former residence is being sold The Tax Court held that a married couple’s old house, which they continued to use while trying to sell it, qualified as a principal residence, and therefore they did not meet the timing requirement to qualify for an $8,000 first-time homebuyer credit when they purchased a new house (Foster, 138 T.C. No. 4 (2012)). The Fosters put their former residence on the market in February 2006, and they began spending most of their time at Mrs. Foster’s parents’ house. The sale of the old house was finalized on June 6, 2007. They purchased a new house on July 28, 2009. The Fosters claimed an $8,000 first-time homebuyer credit on their 2008 tax return, which the IRS denied. Under Sec. 36(c), a “first-time homebuyer” was defined as any individual who had had no present ownership interest in a principal residence for three years prior to the date of purchase of the principal residence for which the credit was being claimed. —Alistair M. More from the JofA:
Statements on Auditing Standards (United States) In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public company[1] entity and issuing a report. They are promulgated by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA), which holds all copyright on the Standards. They are commonly abbreviated as "SAS" followed by their respective number and title. With the permission of the AICPA, the full text of Standards 1–101 has been posted on the website of the Digital Accounting Collection at the J.D. The American Institute of Certified Public Accountants began codifying the Statements on Auditing standards semiannually in 1976. Mark S.
ACADEMIE des Sciences et Techniques Comptables et Financières L'Académie des sciences et techniques comptables et financières propose à ses adhérents de bénéficier d'une plate-forme de services complète leur permettant de progresser dans leur activité professionnelle et d'intégrer un réseau de compétences et d'influence. L'ensemble des professionnels de la comptabilité, de la finance, de l'audit et de la gestion, qu'ils exercent dans les secteurs privé, public ou à l'université ont vocation à se rassembler au sein de l'Académie des Sciences et Techniques Comptables et Financières. l'Académie des sciences et techniques comptables et financières a vocation à développer les compétences des professionnels de la comptabilité, de la finance, de l'audit et de la gestion, par l'échange d'expériences, la production doctrinale et technique et la diffusion des savoirs, en France et à l'étranger.
FRC prohibits the use of internal audit staff on the external audit team 19 Jun 2013 The FRC today introduces a measure that creates a clearer division of responsibility between internal and external audit teams to safeguard against conflicts of interest. By prohibiting auditors from using internal audit staff as “direct assistance” members of the audit team, the FRC is seeking further to ensure the independence of the external auditor and promote greater confidence in the integrity of the audit for investors. The prohibition comes into effect for audits of financial statements for periods ending on or after 15 June 2014. Nick Land, FRC Board member and chairman of the Audit and Assurance Council, said: “Prohibiting direct assistance supports stakeholders’ expectation that external auditors should be free from threats to their independence. In February 2013, the FRC confirmed that it would adopt the revised international auditing standards on the external auditor’s use of work carried out by internal audit. Search all news
Inter. federation of accountants Comment Letters View IPSASB Response to the Public Consultation Paper on the Future Governance of the IPSASB Published: Apr 22, 2014 9 Pages | English Related: public sector, IPSASB, IPSAS Exposure Drafts and Consultation Papers View International Standard on Auditing 720 (Revised), The Auditor’s Responsibilities Relating to Other InformationProposed Consequential and Conforming Amendments to Other ISAs Released: Apr 18, 2014Due: Jul 18, 2014 42 Pages | English Related: IAASB, auditing, assurance SMP Committee View SMP Committee Response to IAASB's Consultation Paper: Strategy and Work Program, 2015-2016/19Published: Apr 15, 2014 7 Pages | English Related: SMP/SME, IAASB, auditing, assurance View IPSASB Strategy Consultation 2015 Forward Released: Mar 31, 2014Due: Jul 31, 2014 36 Pages | English | ISBN 978-1-60815-180-6 Guidance & Support Tools View At-a-Glance: IPSASB Strategy Consultation 2015 Forward Published: Mar 31, 2014 8 Pages | English Related: public sector, IPSASB, IPSAS, guidance View View View View
Audit Quality Forum | AQF | Thought leadership Advancing thinking and debate ICAEW's Audit and Assurance Faculty set up the Audit Quality Forum in 2004 at the request of the Secretary of State for Trade and Industry. Its aim is to promote quality and confidence in corporate reporting. The Forum meets every few months to discuss the current work programme and consider emerging issues, for example, the audit debate in Europe. If you would like to receive details of forthcoming Audit Quality Forum events or to receive a copy of future reports, please email aqf@icaew.com. To find out more, please read the current prospectus, Global Challenges. The Forum is currently considering what makes financial statements reliable, which is one of the work streams from its fourth series, Global Challenges. The Global Challenges series has covered how national infrastructures affect audit quality; the auditor’s potential role in managing systemic risk and the provision of non-audit services by auditors. Previous series have included: What's new?
Useful links - Auditing - Internal Market This list is given for your information. We are not responsible for the contents of the sites listed. AICPA - American Institute of Certified Public Accountants CEBS – Committee of European Banking Supervisors CEIOPS - Committee of European Insurance and Occupational Pensions Supervisors CESR – Committee of European Securities Regulators ECIIA - European Confederation of Institutes of Internal Auditing EFAA - European Federation of Accountants and Auditors for SME's FEE - Fédération des Experts-Comptables Européens IAASB – International Auditing and Assurance Standards Board IFAC - International Federation of Accountants (through this page web-sites of most national accounting institutes could be reached) IFIAR - (International Forum of Independent Audit Regulators) IOSCO - International Organization of Securities Commissions PIOB - Public Interest Oversight Board PCAOB – Public Company Accounting Oversight Board SEC - U.S. World bank