CPAs Making Sense Of A Changing And Complex
CPAs Making Sense of aChanging and Complex WorldOctober 24, 2011NASBA 104th Annual MeetingGregory J. Anton, CPAAICPA Chairman
AgendaCPA Horizons 2025Private Company Financial ReportingStandardsInternational Administration of CPA ExamMobilityCGMAFederal Government Standard SettingLeveraging Experience Task ForceAICPA 125th AnniversaryAmerican Institute of CPAs
CPA Horizons 20253American Institute of CPAs
Significant Results Achieved5,600 participantsApproximately 6,000 cumulative CPA feedbackhoursApproximately 75,000 commentsResults announced at AICPA Fall CouncilAmerican Institute of CPAs
CPA Horizons 202510 Key Insights emergedCore Purpose standing the test oftimeCore Values substantiallyunchangedCore Competencies evolvedBroad array of new and existingCore ServicesAmerican Institute of CPAs
Key InsightsTechnologyPreCertificationand nTrustedAttesterPride in placeValuePropositionAmerican Institute of CPAs
Core ValuesIntegrityCompetenceLifelong learningObjectivityCommitment toexcellenceRelevance in globalmarketplaceAmerican Institute of CPAs
Core CompetenciesCommunications skillsLeadership skillsCritical thinking &problem-solving skillsAnticipating & meeting needsSynthesizing intelligence toinsightIntegration & collaborationAmerican Institute of CPAs
Private Company FinancialReporting Standards9American Institute of CPAs
FAF Trustees’ Plan in a NutshellRejects Blue Ribbon Panel call forindependent boardCalls for Private Company StandardsImprovement Council (PCSIC), withFASB ratificationRelies heavily on enhanced FAFoversightAmerican Institute of CPAs
Why FAF Trustee Plan Is InadequateFASB ratification/veto remainsHeavy FASB influence over GAAP modificationprocess remainsSimilar plan rejected by Blue Ribbon PanelNew PCSIC very similar to existing PCFRCRelies on FAF trustee oversight as thedifference maker11American Institute of CPAs
International Administrationof the CPA Exam12American Institute of CPAs
International CPA Exam SuccessExam already in: Japan, Bahrain,Kuwait, Lebanon, UAERegistrations on track withprojections2300 scheduled sections 1,400 in JapanAmerican Institute of CPAs
CPA Exam Launching in BrazilFebruary 2012Administered for Brazil, Argentina,Venezuela, ColombiaAmerican Institute of CPAs
Mobility15American Institute of CPAs
CPA Mobility – 48 States Enact ECTRIOHNVUTILINCAAKKSKYMDNCOKNMAR* CPA Mobility Enacted Only for Other Mobility StatesLegislation Passed, Subject to Congressional ReviewIn ProgressAmerican Institute of CPAs TXdDCSCMSCPA Mobility Enacted 48NJVAMOTNAZDEWVCOAL*GAPRLAFLGUVICNMI
CGMA: Enhancing the B&IValue Proposition18American Institute of CPAs
What is the CGMA?A new global management accounting designationfor professionals who want to be recognized forthe critical role they play in helping businessesachieve sustainable business successOffers US CPAs the opportunity to demonstrate totheir employers how they add value by supportingand driving the right decisions in all areas of theirorganizations.American Institute of CPAs
CPA Pathway to CGMAIn U.S., candidates must have satisfiededucation, examination and experiencerequirements to become a CPA and be amember of the AICPA.CPAEducationExperienceEthicsAmerican Institute of CPAs3 years ofmanagementaccounting orpracticemanagementexperience
Federal GovernmentStandard Setting Process21American Institute of CPAs
U.S. Government’s FinancialsAmerican Institute of CPAsSource: A Citizen’s Guide to the 2010 Financial Report of the U.S. Government
Social Insurance Net Expenditures:Dollars in BillionsSeptember 30, 2010SocialSecurity 7, 947Medicare 22,813Other 97Estimated expenditures for future scheduled benefits over a75-year period, net of revenues that support theseprograms (e.g., payroll taxes)American Institute of CPAsSource: 2010 Financial Report of the U.S. Government Management’s Discussion and Analysis
Drawing upon Experience ofSeasoned CPAs24American Institute of CPAs
Leveraging Seasoned CPAs’ExperienceGivingback tocommunityEngage infinancialdiscourseAmerican Institute of CPAs
AICPA’s 125th Anniversary26American Institute of CPAs
125 Years - Pride in Our Past,Vision for Our FutureHistoric event forprofession, AICPAVolunteers havepaved the wayA time to reflect andcelebrateReputation ofexcellenceAmerican Institute of CPAs
CPA Horizons 2025 Private Company Financial Reporting Standards International Administration of CPA Exam Mobility CGMA Federal Government Standard Setting Leveraging Experience Task Force AICPA 125th Anniversary . 3 American Institute of CPAs CPA Horizons 2025 .
Debra W Johnson, CPA PC 37 Jones and Kolb, CPAs 38 Jones, Jones, Davis & Associates, CPA, PC 38 Jordan & Jordan CPAs, LLC 39 James E Kinkead, PC 39 . Michael A. Marks, CPA, PC 45 Marsh & McConnell, PC 45 Marshall & Palmer, CPAs 46 Marshall, Jones & Co 46 Martin & Orr, LLC 47
About 6,300 Cumulative CPA Feedback Hours 7 American Institute of CPAs CPA Horizons 2025 ! 10 Key Insights emerged ! Core Purpose standing the test of time ! Core Values substantially unchanged ! Core Competencies evolved ! Core Services no longer limited 8 American Institute of CPAs CPAs making sense of a
Education Discussion Leader by the AICPA and three times by the Texas Society of CPAs. He also received the 1999 Leon Radde Educator of the Year Award from t he Institute of Internal Auditors, and was named Outstanding Accounting Educator by the Texas Society of CPAs in October 2000. Course Description
Florida Institute of CPAs Tampa, FL 33618 American Institute of CPAs office (813) 892-4274 fax (813) 932-1913 Government Audit Quality Center www.KingandWalker.com Independent Auditor's Report To the Board of Directors of the Bell Creek Academy High School (A charter school under Advantage Academy of Hillsborough, Inc.),
Sense making involves developing an understanding of a situation, context, or concept by connecting it with other knowledge. Reasoning and sense making are closely interrelated. Reasoning and sense making should occur in every mathematics classroom every day. In classrooms that encourage these activities, teachers and students ask and answer such
Sense-of-urgency is the first core concept in this study. Several definitions exist on the concept of sense-of-urgency. For instance, sense-of-urgency is defined as employee’s determination to change [5]. Other scholars peg sense-of-urgency as a crucial element in successful change process [6]. On the other hand, some scholars define sense-of .
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Introduction: From Figure to Field There are, in fact, no cities anymore. It goes on like a forest. —Ludwig Mies van der Rohe, 1955 Landscape has recently emerged as model and medium for the contemporary city. This claim has been available since the turn of the twenty-first century in the discourse and practices the term “landscape urbanism” describes. This volume offers the first .
