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GIVEN THE INCREASINGLY GLOBAL NAture the economy, the AICPA has included an international/global perspective among the broad business perspective competencies it considers essential for accounting professionals to develop (ATCPA, Core Competency Framework (2005)).
18 meeting, the AICPA Council adopted a resolution calling on the FAF to adopt the Blue Ribbon Panel's recommendations for an independent board or the ATCPA will consider other options.
Their financial reporting issues are so distinctive that FASB and the ATCPA formed the Private Company Financial Reporting Committee to address the needs of private companies and their constituents of financial reporting.
Leonard W.Williams, CPA is a Sunnyvale-based sole practitioner, a member of CalCPA's Committee on Taxation, the ATCPA Tax Division and a former Peninsula Chapter president.
In the ATCPA literature surrounding the CFF credential, the objectives and benefits of the CFF program include the following:
Ben Towne, CPA, Berger/Lewis Accountancy Corp., received the ATCPA's Business Valuation credential ...
In the interest of brevity, a final point: In the past, FASB and its supporters have implied that its processes and pronouncements are superior to those of other standards-setting bodies, such as the late International Accounting Standards Committee (IASC), on whose board I served from 1990 to 1994 as the ATCPA representative.