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AICPA issues SOP ED for state or local government units.

The American Institute of CPAs government accounting and auditing committee issued an exposure draft of a proposed Statement of Position, Reporting on Separately Issued Summary Financial Information Prepared by State or Local Governmental Units.

The proposed SOP, when final, will amend the AICPA audit and accounting guide Audits of State and Local Governmental Units. It provides reporting guidance for state or local government units issuing summary financial information in documents that refer to, but do not include, general purpose financial statements.

For further information contact Anna D. Gowans Young, technical manager, federal government division, AICPA, 1455 Pennsylvania Avenue, N.W., Washington, D.C. 20004. Telephone: (202) 434-9259.
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Title Annotation:Statement of Position Exposure Draft
Publication:Journal of Accountancy
Article Type:Brief Article
Date:Apr 1, 1993
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