Accounting Principles and Auditing Standards Committee Exposure Draft Responses

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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

APAS Committee Objectives:

  • 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.
  • To discuss issues related to experiences with recently enacted standards.
  • To study and review, as requested, proposed rules of the Board of Accountancy and to report a recommended position to the FICPA Executive Committee.
  • Seek input from appropriate FICPA committees and sections regarding exposure drafts and research bulletins that might affect a specialized industry or group.
  • To seek input from or provide assistance to other state CPA societies and professional accounting groups regarding matters affecting accounting principles and auditing standards.
  • To prepare and submit A & A related technical articles for inclusion in Florida CPA Today/Florida CPA Netlink.
  • To assist members in keeping current on developments in accounting principles and auditing standards by preparing and disseminating technical information.

Exposure Draft Responses

Financial Accounting Standards Board (FASB)