A Publication Dedicated to Enforcement and Compliance
Summer 2024
Populating the NCID in the Accountancy Licensee Database (ALD) Currently, NASBA does not have a unique identifier that links CPA Exam candidates and their Exam scores to licensed CPAs in the Accountancy Licensee Database (ALD). A value that could link the data between the systems would greatly enhance the data included in the ALD and provide added efficiencies. -read more-
Department of Labor: Audit Deficiency Referral Project Underway It is a common goal of the Department of Labor (DOL) and State Boards of Accountancy that CPAs who perform benefit plan audits do so in accordance with professional standards to protect the interest of plan participants and beneficiaries -read more-
Enforcement Legislative Update The 2024 legislative sessions came to an end for most states with the start of summer. While NASBA tracked many bills on enforcement matters, most bills from this year’s legislative sessions under the enforcement category focused on how criminal histories are weighed in licensure application decisions. -read more-