AccessMyLibrary provides FREE access to over 30 million articles from top publications available through your library.
CPA Government & Nonprofit Report articles from November 2006
Set up an RSS feed
Create a link to this page
Copy and paste this link tag into your Web page or blog:
CPA Government & Nonprofit Report archives from November 2006
AICPA issues 2006 Audit Risk Alert for State and local governments.
November 1, 2006... Annually, the AICPA issues an Audit Risk Alert for the significant industries in which auditors practice. One of these industries is the state and local government. The following is a summary of the key provisions of the alert. It is...
Editor's note.
November 1, 2006... The AICPA has released its annual Audit Risk Alert for governments and nonprofit organizations. This month, I discuss the alert for governments. The alert for nonprofit organizations will be covered next month.
Audit risk alerts are...
Secondary market disclosures.(Continuing Disclosure Agreement)
November 1, 2006... Since 1975, the Securities and Exchange Commission (SEC) has gradually expanded its regulatory oversight of municipal debt issuances. The regulatory expansion has been aimed at brokers and dealers, rather than at local governments themselves....
Comparing financial statement disclosures on noncompliance matters.
November 1, 2006... GASB Statement 1 requires the financial statements to include disclosures of significant violations of legal and contractual provisions. This was later amended by GASB 38 to include "actions taken to address such violations." It would appear...