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Detail
ArtikelNew Regulations For A New World  
Oleh: Brown, Milton ; Kirtley, Olivia F.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 186 no. 5 (1998), page 65-68.
Topik: REGULATION; new regulation; new world
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.7
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelIt is no longer a question of whether changes to the regulation of the accounting profession will occur ; it is a question of when, how and who will control these changes. NASBA and the AICPA are not shrinking from the challenge, but they are seeking to lead the debate on the proper regulatory model for the profession. The leaders of each organization representing both the regulatory bodies and individual CPA s have been working together to create a single model for adoption by the states. These regulations affect every CPA, and every CPA needs to be aware of exactly what changes the model proposes and why. The Uniform Accountancy Act (UAA) proposes a regulatory structure for the real world.
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