AICPA and NASBA issue UAA exposure draft.The Joint Uniform Accountancy Act Committee of the AICPA and the National Association of State Boards of Accountancy have issued an exposure draft on proposed revisions to the UAA UAA - Uganda Artists Association UAA - Ukraine Air Alliance (airline) UAA - Ukrainian Alumni Association UAA - Ultimate Alien Anthology (Star Wars game) UAA - Undeliverable As Addressed UAA - Undergraduate Alumni Association UAA - Underground Action Alliance UAA - Unified Access Architecture (ACT Networks, Inc. Statute. [ILLUSTRATION OMITTED] The changes in the exposure draft focus on three areas: * Mobility -- defining "principal place of business principal place of business n. location of head office of a business where the books and records are kept and/or management works. In most states corporations must report their principal place of business to the Secretary of State." and clarifying "substantial equivalency;" * Enforcement -- proposing that documents related to a board investigation, complaint or self-reporting requirement not be public record; increasing state board cooperation with other regulatory agencies; and * Professional Standards and Ethics -- defining "good moral character." Download the draft at www.nasba.org/nasbaweb.nsf/pub. |
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