On Accounting Standards


ON THE RECORD

believe that reducing the complexity of accounting standards is an important issue facing the accounting profession. The SEC staff’s study on off-balance-sheet arrangements that was issued this past June highlighted this observation along with several initiatives aimed at improving the transparency of financial reporting.”

—Alison Spivey, SEC, remarks at the AICPA Business and Industry Conference, New York City, October 2005.

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100th ANNIVERSARY

Black CPA Centennial, 1921–2021

With 2021 marking the 100th anniversary of the first Black licensed CPA in the United States, a yearlong campaign kicked off to recognize the nation’s Black CPAs and encourage greater progress in diversity, inclusion, and equity in the CPA profession.