CPA Government & Nonprofit Report articles from May 2004

CPA Government & Nonprofit Report archives from May 2004

GAO revises CPE requirements.(General Accounting Office, Continuing Professional Education)
May 1, 2004... The rumors regarding possible changes to the Continuing Professional Education (CPE) requirements for the Yellow Book have finally come true and are effective immediately. On March 15, 2004, the General Accounting Office (GAO) revised its...

Editor's note.(Brief Article)
May 1, 2004... It finally happened. Rumors about the GAO revising the CPE requirements have finally come true. Effective January 1, 2004, tax courses will no longer automatically be allowed for CPE credit. Certain tax courses that are related to financial...

How do you want your Davis Bacon?
May 1, 2004... The Davis-Bacon Act (DBA) compliance requirement in the single audit is not as common a requirement as some others to be encountered by auditors. However, it is one that continues to baffle auditors and auditees. What Is the DBA? ...

AICPA strengthens ethics enforcement.(American Institute of Certified Public Accountants)(Brief Article)
May 1, 2004... Based on a vote by the American Institute of Certified Public Accountants (AICPA) membership last fall, the AICPA bylaws have changed as they relate to members who violate the code of ethics. The first bylaw changes: * Permit the AICPA...

How well did we do?(Report of Governmental Accounting Standards Board)
May 1, 2004... In the corporate world, this comment would elicit a specific number representing net profit or earnings per share or increase in revenues over last year or an assortment of other financial measurements. While that works well in the corporate...