Published on: 8917712. Client, Enterprise, Assembled Financial Statements, Offer to Perform or Perform Services Involving Assembled Financial Statements, Standards for Assembled Financial Statements, Generally Accepted Accounting Principles, Generally Accepted Auditing Standards, Standards for Accounting and Review Services, Government Auditing Standards, Rules of the Auditor General, Standards for Consulting Services, Services for Tax Practice, Standards for Personal Financial Planning, Standards for Attestation Engagements, Engagement, Employee, Non-CPA Shareholders, Partners, and Members
Published on: 7529351. The Board proposes the rule amendment in order to clarify the definitions of client and enterprise; to provide the correct citation for “assembled financial statements;” to update language concerning the certified public accountant; to clarify and edit punctuation errors; to update generally accepted accounting principles from the GASB to the FASB; to update the auditing standards; to provide a website by which to obtain the Standards for Accounting and Review Services; to provide a website by which to obtain the Government Auditing Standards; to update the effective dates and rules of the Auditor General; to update the standards for consulting services; to update the standards for tax practice by providing the updated standards; to provide the updated standards for personal financial planning and to provide the updated standards for attestation engagements.