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A Publication Dedicated to Enforcement and Compliance
A Publication Dedicated to Enforcement and Compliance
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January 2017
Enforcement Practices Are Substantially Equivalent but Disciplinary Markers Are Still Needed
In 2012, California adopted mobility for CPAs, with the caveat that the California Board of Accountancy (CBA) must undertake an evaluation of the enforcement practices of each jurisdiction to ensure that CPAs entering California through mobility could be appropriately disciplined by their home board, if needed.  -read more-
Revised Standards Approved, Effective September 1, 2016 NASBA and the AICPA approved the proposed revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs (Standards) as well as the NASBA Fields of Study document,during their respective July and August 2016 Board of Directors meetings. Published jointly by NASBA and the AICPA, the CPE Standards provide a foundation for the development, presentation, measurement and reporting of CPE programs.  -read more-
CPAmobility.org linking to ALL
Although mobility has been adopted by almost every jurisdiction, there are still nuances within each individual jurisdiction’s laws that need to be recognized by the CPA before practicing across state lines. Mobility allows the CPA to rely upon the active CPA license in good standing in the jurisdiction of her principal place of business.  -read more-
On the Move with Firm Mobility
The Seventh Edition of the Uniform Accountancy Act (UAA) was tweaked in May 2014 to include Firm Mobility. In short, Firm Mobility allows a CPA firm to provide attest services in another state where it is not registered and does not have a physical office, under a “no notice, no fee, no escape” regime. The new language builds off the UAA’s concepts regarding individual CPA mobility, which have been adopted in 52 of the 55 U.S. jurisdictions.  -read more-
ED and Legal Counsel Conference
Executive Directors and Legal Counsel Conferences
Ethics, legal updates, peer review administration, and examination updates are just a few of the topics on the agenda for the upcoming Executive Directors and Legal Counsel conferences. The conferences will be held in New Orleans, Louisiana from March 14-16.  -read more-

PCAOB Shares Sanctions List with ALD
In September 2016, the ALD Committee received the full list of disciplinary/enforcement matters involving CPAs and CPA firms from the PCAOB to share with the Boards. NASBA staff parsed this set of sanctions out per jurisdiction and distributed the data to each Board’s Executive Director via email as an attachment. We’ve already received a great response from several Boards indicating they have found it useful and have opened new investigations as a result of the information.  -read more-
ALD Updates
The Accountancy Licensee Database (ALD) and CPAverify are currently housing data from 51 Boards of Accountancy. Two re-implementations resulting from licensing system upgrades are in the final stages of testing (MA and AL) and one re-implementation is in progress (WV). Work continues with the four boards not yet participating in the ALD to establish their data feeds. Wisconsin, among the four, started sending the records of licensees with disciplinary history to the ALD in October 2016.  -read more-
Directory of Enforcement Resources
Permanent Links in Enforcement Email