This committee is appointed annually by the FICPA President and serves as a technical resource for the Accounting and Auditing Section. This section of the A&A Section website contains links to documents of interest.
For more information about the APAS, contact Paul Brown, FICPA Director of Technical Services brownp@ficpa.org.
APAS Committee Objectives:
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To study, review and comment on exposure drafts and research bulletins promulgated by authoritative accounting and auditing bodies in accordance with the FICPA Communications Policy.
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To discuss issues related to experiences with recently enacted standards.
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To study and review, as requested, proposed rules of the Board of Accountancy and to report a recommended position to the FICPA Executive Committee.
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Seek input from appropriate FICPA committees and sections regarding exposure drafts and research bulletins that might affect a specialized industry or group.
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To seek input from or provide assistance to other state CPA societies and professional accounting groups regarding matters affecting accounting principles and auditing standards.
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To prepare and submit A & A related technical articles for inclusion in Florida CPA Today/Florida CPA Netlink.
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To assist members in keeping current on developments in accounting principles and auditing standards by preparing and disseminating technical information.
Outstanding Exposure Drafts
Exposure Draft Responses
American Institute of CPAs (AICPA)
Financial Accounting Standards Board (FASB)
- Response - Other Expenses - Fees Paid to Federal Government - Jan. 27, 2011
- Draft Response - Health Care Entities - Jan. 17, 2011
- FASB Proposed Accounting Standards Update: Receivables (Topic 310): Clarifications to Accounting for Troubled Debt Restructurings by Creditors - Dec. 1, 2010
- FASB Discussion Paper: Preliminary Views on Insurance Contracts - Nov. 21, 2010
- FASB Proposed Accounting Standards Update: Leases (Topic 840) - Oct. 26, 2010
- FASB Proposed Accounting Standards Update: Revenue Recognition (Topic 605) - Oct. 11, 2010
- FASB Proposed Accounting Standards Update: Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities
Financial Instruments (Topic 815) & Derivatives and Hedging (Topic 825) - Sept. 17, 2010
- Draft Response - Fair Value Measurements - Aug. 3, 2010
- Exposure Draft Response - Proposed Accounting Standards Update: Comprehensive Income (Topic 220) - July 14, 2010
- Exposure Draft - Conceptual Framework for Financial Reporting: The Reporting Entity - July 12, 2010
- FIN 48d - June 15, 2009
- Hierarchy of GAAP - April 29, 2009
- EITF 08-09 - April 25, 2009
International Accounting Standards Board (IASB)
International Auditing & Assurance Standards Board (IAASB)
Public Company Accounting Oversight Board (PCAOB)
