| 000 -LEADER |
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| fixed length control field |
01066nab a22001697ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230420152847.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
230418b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Glynn, Mike |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Proposed revisions clarify responsibilities for preparers |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Date of publication, distribution, etc |
2012 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses revisions proposed by American Institute of Certified Public Accountants (AICPA) committees that would alter certified public accounting (CPA) standards so that compilation services would no longer be required components of financial statement preparation. According to the article, standards from the U.S. Government Accountability Office (GAO) identify financial statement preparation as a nonattest service. Topics include the ethics of accounting, nonattest bookkeeping services, and the Statement on Standards for Accounting and Review Services (SSARS) from the AICPA. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Goria, Ellen |
| Relator term |
author |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Relationship information |
Vol. 214 Issue 2: (August 2012), pages 50-53 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |