Successfully reported this slideshow.
We use your LinkedIn profile and activity data to personalize ads and to show you more relevant ads. You can change your ad preferences anytime.

Building  and  Maintaining  the  CPA MACPA Professional Issues Update - Fall 2013 Edition

4,187 views

Published on

Building
 and
 Maintaining
 the
 CPA
 
Infrastructure
 
•  Separate
 funding
 for
 the
 State
 Board
 
2006
 -­‐
 HB
 103
 
•  Experience
 requirement
 to
 make
 Maryland
 CPAs
 
compa,ble
 with
 UAA
 (Uniform
 Accountancy
 Act)
 
2001
 -­‐MD
 COMAR
 09.24.03.1
 
 
 
•  Ethics
 requirement
 for
 CPE
 2006
 -­‐MD
 COMAR
 
09.24.02.02
 
•  Mandatory
 peer
 review
 and
 prac,ce
 quality
 
2005
 –
 HB
 1223
 
•  Exemp,on
 for
 CPAs
 from
 Maryland
 (and
 federal)
 
tax
 preparer
 regula,on
 2008
 -­‐
 SB
 817
 
•  Prac,ce
 mobility
 2008
 -­‐
 HB
 1296
 
•  Expanding
 acceptable
 CPE
 methods
 
 2009
 -­‐
 HB
 69
 
•  120/150
 CPA
 exam
 legisla,on
 
 2011
 -­‐
 SB
 287
 
•  Restricted
 audits,
 reviews,
 and
 compila,ons
 to
 
CPAs
 and
 added
 safe
 harbor
 for
 compila,ons
 
 
2011
 -­‐
 HB
 328
 
•  State
 Board
 of
 Public
 Accountancy
 reauthoriza,on
 
2013
 -­‐
 SB
 238
 

Published in: Business

Comments are closed

  • Be the first to comment

×