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May 2014

New Enforcement Tools Web Pages Launched
The Enforcement Resources Committee has worked diligently with NASBA to develop various tools to assist the Boards of Accountancy in their enforcement efforts. As each new tool was developed, it was placed in the most appropriate section of the NASBA.org website. With a multitude of tools now available to our boards, a new Enforcement Tools section has been created on NASBA.org for your convenience. -read more-

CPE Audit Service Boosts Efficiency for State Boards
NASBA is now making its CPE Audit Service available to all Boards that are participating in the Accountancy Licensee Database (ALD) using the hashed data to create a unique identifier for its licensees.The CPE Audit service leverages licensee data from Boards of Accountancy participating in the ALD along with NASBA’s existing CPE compliance evaluation platform: CPEtracking. The result is an easy to use platform for CPAs and Boards to store and manage CPE compliance records. -read more-

New ALD Email Alert Adds to Enforcement Efforts
This quarter a new email alert may have arrived in your inbox. During our usual audits of the data in the ALD, we discovered that, at times, one or more licensees might have a status that is incongruous with the “deceased” status that he or she has with another board. This new report was built in the same manner and style as the ALD disciplinary email alert and will notify you of an inconsistent status so that you can update your records as necessary. -read more-

Benefits of the Enforcement Resource Guide - Component 5: Hearings
The Enforcement Resource Guide (ERG) divides the enforcement process into nine basic components. In this newsletter, we will focus on Component 5: Hearings. The hearing process varies among jurisdictions, based on each board’s administrative procedures. However, there are some consistent procedures among the boards, such as the need to provide notice before a formal hearing for disciplinary action can take place. -read more-

PCAOB Disciplinary Action May Not Justify Board Enforcement
In light of the new focus on federal referrals, boards may want to review rules and laws for language allowing enforcement based on referrals from federal sources. Many jurisdictions have language allowing the state board to discipline a licensee based on discipline issued by another state or federal agency. However, the PCAOB may not fall clearly within the definition of a “federal agency”. -read more-

Have You Checked Out the ERG Lately?
The Enforcement Resources Guide (ERG) is always up-to-date with new samples and forms. If you haven’t checked out the resources available in the ERG lately, then you might take a minute to review the valuable tools it offers exclusively to boards. -read more-

ALD Updates
There are 46 Boards on the ALD and Virgin Islands is the most recent addition to CPAverify, making the current number on the public site 43. Congratulations! Connecticut and Indiana are in the final stage of their implementations and they look forward to crossing the finish line soon. Delaware and Colorado are still underway, New Jersey and Michigan have kicked off their implementations. Rhode Island will be kicking off their implementation in May. NASBA wishes to thank these boards for all their efforts.  -read more-

Adding More Links to the Chain of Public Protection
With the ability to discover a CPA’s full license history across multiple Boards in a single search, the availability of disciplinary alerts, deceased alerts and now the CPE Audit Service, we are seeing firsthand how linking licensee records across state lines enables stronger and more efficient administrative processes for Boards and provides a better safety net for the public.  -read more-

Directory of Enforcement Resources