FAR PDF Dumps 2022

Killexams FAR PDF dumps includes latest syllabus of CPA Financial Accounting and Reporting exam with up-to-date exam contents | Actual Questions

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Exam Code: FAR Practice test 2022 by Killexams.com team
FAR CPA Financial Accounting and Reporting

Within the Blueprints, you will find the following information for each test section:
Content organized by Area, Group and course along with score weighting
Sample task statements that represent what you may be asked to do when testing
Skill levels at which tasks are tested
Reference materials that support the demo task statements
Number of item types you must complete (multiple-choice questions, task-based simulations and written communication tasks)
Score weighting of each item type

Content area allocation Weight
I. Conceptual Framework, Standard-Setting and Financial Reporting 25–35%
II. Select Financial Statement Accounts 30–40%
III. Select Transactions 20–30%
IV. State and Local Governments 5–15%

Each test section is delivered in five smaller sections called testlets. Each testlet features different item types (see below) used to test your knowledge and skills. To learn more about how each section is organized, including when you can take a break, review the CPA test structure.

Exam Item Types
You will be tested during the CPA test using three types of test items that appear within specific testlets in each section.

Multiple-Choice Questions (MCQ)
The multiple-choice portions are presented in the first two testlets of each test section.

Task-Based Simulations (TBS)
Task-based simulations are condensed case studies that test accounting knowledge and skills using real life, work-related situations. All task-based simulations are intended to assess knowledge and skills that are appropriate for an entry-level accountant. There are three TBS testlets in the AUD, FAR and REG sections, and two TBS testlets in the BEC section.

Written Communication Tasks
Written communication tasks appear only in the BEC section of the CPA Exam. For each of three written communication tasks, you must read a scenario and then write an appropriate document relating to the scenario. The instructions state what form the document should take (such as a memo or letter) and its focus. Your response should provide the correct information in writing that is clear, complete and professional.

Each of the four test sections is broken down into five smaller sections called testlets. These testlets feature multiple-choice questions (MCQs) and task-based simulations (TBSs). In the case of BEC, you also have to complete three written communication tasks. The number of MCQs and TBSs tested varies depending upon the specific section taken. You will receive at least one research question (research-oriented TBS) in the AUD, FAR and REG sections. To complete them, you will have to search the related authoritative literature and find an appropriate reference.

cpa-exam-sections
Breaks
During each test section, you will be offered a 15-minute break after the first TBS testlet. This is about midway through the section (two hours). You may accept this break and pause the test timer or you may continue testing. To accept the break, click the “Take a Break” button. During this break, you must leave the testing room and follow all Prometric security rules. The test timer will restart when the 15-minute break ends.

In addition to the 15-minute break, you may also take optional breaks after all other testlets but you cannot pause the test timer. The timer will continue to run.

The Financial Accounting and Reporting (FAR) section of the Uniform CPA Examination (the Exam) assesses the knowledge and skills that a newly licensed CPA must demonstrate in the financial accounting and reporting frameworks used by business entities (public and nonpublic), not-for-profit entities and state and local government entities.
The financial accounting and reporting frameworks that are eligible for assessment within the FAR section of the test include the standards and regulations issued by the:
• Financial Accounting Standards Board (FASB)
• U.S. Securities and Exchange Commission (U.S. SEC)
• American Institute of Certified Public Accountants (AICPA)
• Governmental Accounting Standards Board (GASB)
• International Accounting Standards Board (IASB)
A listing of standards and regulations promulgated by these bodies, and other reference materials that are eligible for assessment in the FAR section of the Exam are included under References at the conclusion of this introduction.
Content organization and tasks
The FAR section blueprint is organized by content AREA, content GROUP and content TOPIC. Each group or course includes one or more representative TASKS that a newly licensed CPA may be expected to complete in practice.
Tasks in the FAR section blueprint are representative. The tasks are not intended to be (nor should they be viewed as) an all-inclusive list of tasks that may be tested in the FAR section of the Exam. Additionally, it should be noted that the number of tasks associated with a particular content group or topic is not indicative of the extent such content group, course or related skill level will be assessed on the Exam. For example, the course titled “Notes to financial statements” in Area I includes two tasks that are intended to encompass the required disclosures for any course in the FASB Accounting Standards Codification, while the group titled “Leases” in Area III includes eight tasks that are limited to the accounting requirements in the Leases course of the FASB Accounting Standards Codification. The number of tasks included in the blueprint for this

group and this course is not intended to suggest that “Leases” are more significant to newly licensed CPAs or will be tested more than the “Notes to financial statements.” Similarly, examples provided within the task statements should not be viewed as all-inclusive.
Content allocation
The following table summarizes the content areas and the allocation of content tested in the FAR section of the Exam:
Overview of content areas
Area I of the FAR section blueprint covers FASBs Conceptual Framework, FASBs standard-setting process and several different financial reporting topics. The financial reporting courses include the following:
• General-purpose financial statements applicable to for-profit entities, not-for-profit entities and employee benefit plans under the FASB Accounting Standards Codification
• Disclosures specific to public companies including earnings per share and segment reporting under the FASB Accounting Standards Codification and the interim, annual and periodic filing requirements for U.S. registrants in accordance with the rules of the U.S. SEC
• Financial statements prepared under special purpose frameworks as described in AU-C Section 800 of the Codification of Statements on Auditing Standards Area II of the FAR section blueprint covers the financial accounting and reporting requirements in the FASB Accounting Standards Codification that are applicable to select financial statement accounts.
• To the extent applicable, each group and course in the area is eligible for testing within the context of both for-profit and not-for-profit entities. – If significant accounting or reporting differences exist between for-profit and not-for-profit entities for a given group or topic, such differences are in representative not-for-profit tasks in the blueprint.
Area III of the FAR section blueprint covers the financial accounting and reporting requirements for select transactions that are applicable to entities under the FASB Accounting Standards Codification and the IASB standards. • The testing of content under the IASB standards is limited to a separate group titled, “Differences between IFRS and U.S. GAAP.”
• To the extent applicable, the remaining groups in the area are eligible for testing within the context of both for-profit and not-for-profit entities. – If significant accounting or reporting differences exist between for-profit and not-for-profit entities, such differences are in representative not-for-profit tasks in the blueprint.
Area IV of the FAR section blueprint covers GASBs conceptual framework as well as the financial accounting and reporting requirements for state and local governments under the GASB standards and interpretations.
Section assumptions
The FAR section of the test includes multiple-choice questions, task-based simulations and research prompts. When completing questions in the FAR section of the Exam, candidates should assume that all of the information provided in each question is material. In addition, candidates should assume that each question applies to a for-profit business entity reporting under U.S. GAAP unless otherwise stated in the fact pattern for a question. For example, questions that apply to not-for-profit entities specify the nature of these entities
as “not-for-profit” or “non-governmental, not-for-profit.” Questions that apply to IFRS include phrases such as “under IFRS” or “according to IFRS.” Questions that apply to the state and local governments include phrases such as “local government,” “state,” “municipality” or “city.”
Skill allocation
The test focuses on testing higher order skills. Based on the nature of the task, each representative task in the FAR section blueprint is assigned a skill level. FAR section considerations related to the skill levels are discussed below.
Skill levels
Evaluation The examination or assessment of problems, and use of judgment to draw conclusions.
Analysis
The examination and study of the interrelationships of separate areas in order to identify causes and find evidence to support inferences.
Application The use or demonstration of knowledge, concepts or techniques.
Remembering and Understanding The perception and comprehension of the significance of an area utilizing knowledge gained Remembering and Understanding tasks are in all four areas of the FAR blueprint. These tasks, such as identifying transactions and financial reporting requirements, frequently require newly licensed CPAs to demonstrate their comprehension of accounting concepts and standards. Area IV has the highest concentration of remembering and understanding tasks.
• Application tasks are in all four areas of the FAR blueprint. These tasks, such as preparing journal entries and financial statements, frequently require newly licensed CPAs to use accounting concepts and standards to measure and recognize financial statement amounts.
• Analysis tasks are in Area I, Area II and Area III of the FAR blueprint. These tasks, such as reconciling account balances, interpreting agreements and detecting financial reporting discrepancies, frequently require newly licensed CPAs to demonstrate a higher level of interpretation. Area I and Area II have the highest concentration of analysis tasks.
The representative tasks combine both the applicable content knowledge and the skills required in the context of the work that a newly licensed CPA would reasonably be expected to perform. The FAR section does not test any content at the Evaluation skill level as newly licensed CPAs are not expected to demonstrate that level of skill in regards to the FAR content.

CPA Financial Accounting and Reporting
AICPA Accounting information search
Killexams : AICPA Accounting information search - BingNews https://killexams.com/pass4sure/exam-detail/FAR Search results Killexams : AICPA Accounting information search - BingNews https://killexams.com/pass4sure/exam-detail/FAR https://killexams.com/exam_list/AICPA Killexams : AICPA honors accounting educators

The American Institute of CPAs named the recipients of the 2022 Effective Learning Strategies Awards to college and university educators, and also honored four other professors for excellence in teaching, literature and advancing the profession.

The winners of the 2022 Bea Sanders/AICPA Teaching Innovation Award for innovative teaching in the first accounting sequence (first- and second-year studies) were Wendy Tietz of Kent State University, Tracie Miller-Nobles of Franklin University and Jennifer Cainas of the University of South Florida. The winner of the 2022 George Krull/Grant Thornton Teaching Innovation Award for innovative teaching in junior- and senior-level accounting courses was Kimberly Young of Greenville Technical College in South Carolina. An honorable mention went to Hagit Levy-Shalev of Baruch College.

The 2022 Mark Chain/FSA Teaching Innovation Award for innovative graduate-level accounting teaching practices went to Perry Moore of Lipscomb University. The winners will share their work at the American Accounting Association annual meeting in San Diego.

“We thank the AAA for granting these educators a platform to present their exciting cases,” said Anna Howard, senior manager of academic initiatives for the AICPA, in a statement. “We appreciate the support from the FSA and Grant Thornton to help encourage innovative ideas in accounting education.”

In addition, winners will receive $5,000 and a commemorative vase (honorable mentions will receive $500). The materials from the submissions will be posted to the Academic Resource Database, alongside past winners.

The AICPA also honored four professors for their excellence in teaching, literature, and advancing the profession. The recipient of the 2022 AICPA Distinguished Achievement in Accounting Education Award was D. Scott Showalter, professor of accounting at North Carolina State University. The winners of the 2022 Notable Contributions to Accounting Literature Award were Eli Bartov of New York University, Lucile Faurel of Arizona State University and Partha S. Mohanram of the University of Toronto.

Thu, 28 Jul 2022 13:28:00 -0500 en text/html https://www.accountingtoday.com/news/aicpa-awards-accounting-educators
Killexams : AICPA previews revamped CPA exam

The American Institute of CPAs is asking for feedback Wednesday on an exposure draft of the redesigned Uniform CPA test as the AICPA tries to expand the dwindling pool of young people entering the accounting profession.

The AICPA has been working with the National Association of State Boards of Accountancy on a CPA Evolution initiative to overhaul the test to make it more relevant for businesses today and test more for technology skills. The revamped test and CPA licensing model are expected to launch in January 2024, and the AICPA is asking for feedback through Sept. 30, 2022. The exposure draft includes the draft Uniform CPA Examination Blueprints, the official document that presents content that’s eligible for assessment on the exam, based on the knowledge and skills required of a newly licensed CPA.

In recognition of the pervasive role of technology in accounting, core parts of the test include a focus on understanding how data is structured and information flows through underlying IT systems and business processes, as well as determining methods for transforming data to make it useful for decision-making, verifying the completeness and accuracy of source data, and using the outputs of automated tools, visualizations and data analytics techniques.

“The CPA test is always evolving to meet the needs of today’s practice,” said Michael Decker, vice president of CPA examination and pipeline at the AICPA, in a statement Wednesday. “With CPA Evolution, we have an opportunity to assess the required knowledge and skills all newly licensed CPAs need. Our goal is for the test to remain rigorous and representative of the evolving role of accounting professionals. We believe input from various stakeholders is integral in developing an test that will meet these needs.”

Under the new CPA Evolution licensure model, all CPA candidates will need to take three core sections: financial accounting and reporting, auditing and attestation, and taxation and regulation. Each candidate will then select a discipline in which to demonstrate extra skills and knowledge: business analysis and reporting, information systems and controls, and tax compliance and planning. No matter what a candidate’s chosen discipline is, the model will lead to a full CPA license.

“Ensuring that candidates possess appropriate levels of skills and knowledge through the CPA Evolution-aligned test will greatly benefit the profession in the long term,” said NASBA executive vice president and chief operating officer Colleen Conrad in a statement. “I strongly encourage all interested parties to participate in this process by submitting their comments on the exposure draft.”

Both the AICPA and NASBA are hoping to reverse worrisome signs in the pipeline of new accountants in the profession. The AICPA trends report from 2021 found accounting graduates trended downward in the 2019–20 academic year, with decreases of 2.8% and 8.4% at the bachelor’s and master’s levels, respectively. The number of new CPA test candidates entering the CPA pipeline declined in 2020 due to short-term closings and the various restrictions at Prometric test centers, with overall COVID concerns carrying forward into 2021. While new CPA test candidates decreased less than 0.5% between 2018 and 2019, there was a 17% decrease between 2019 and 2020, although there was a 6% increase between 2020 and 2021.

The AICPA is asking for comments on the exposure draft via email to practiceanalysis@aicpa.org by Sept. 30, 2022. All feedback will be considered when finalizing the design of the 2024 exam.

A final report, including the final CPA test Blueprints, will appear early next year, well in advance of the expected launch of the CPA Evolution-aligned CPA test in January 2024.

More information on the CPA test is available online and will be updated regularly. 

Wed, 06 Jul 2022 12:06:00 -0500 en text/html https://www.accountingtoday.com/news/aicpa-previews-revamped-cpa-exam
Killexams : COVID-19 news and information

This article outlines steps CPAs should consider when developing strategic audit plans for their own clients.

For a limited time, taxpayers have flexibility for using net operating losses.

Maximize comfort and productivity with an optimized internet connection and a decluttered digital desktop.

Taxpayers under financial duress caused by the pandemic can avoid penalties.

Guidance exists on numerous specific financial reporting issues related to lease concessions, various forms of government assistance, and loan restructurings. Here’s how you can find it.

The Federal Reserve board announced that it lowered the minimum loan size for three of its Main Street Lending Program facilities in an effort to make the program available to more and smaller businesses.

The IRS issued guidance to employers and employees on reporting deferred Social Security tax on Form W-2, Wage and Tax Statement, under the Aug. 8 Presidential Memorandum authorizing the deferral.

FASB staff issued a paper that educates borrowers on accounting for debt modifications and restructurings, which have surged as a result of the coronavirus pandemic.

The AICPA has created a template for members to use when requesting a penalty abatement from the IRS. Many taxpayers are receiving penalty notices after COVID-19 hampered their ability to meet tax filing obligations.

Experts share advice for remote job seekers on how to search for positions, manage the interview process, and impress potential future employers.

Mon, 09 Nov 2020 06:47:00 -0600 text/html https://www.journalofaccountancy.com/topics/covid-19-coronavirus.29.html
Killexams : AICPA & CIMA comment on ISSB drafts of sustainability disclosures

The Association of International Certified Professional Accountants, representing AICPA & CIMA, Tuesday showed support in comment letters for a pair of exposure drafts developed by the International Sustainability Standards Board (ISSB): IFRS S1: General Requirements for Disclosure of Sustainability-Related Financial Information and IFRS S2: Climate-Related Disclosures.

The IFRS Foundation announced the formation of the ISSB in November 2021 to take on the development of global standards for disclosing sustainability information.

The two draft standards were the first from the ISSB.

The comment letter on IFRS S1 and IFRS S2 applauds the ISSB's objectives and calls the exposure drafts "consistent with how preparers already organize financial statement information."

While generally praising both drafts, AICPA & CIMA provided feedback and suggestions on each.

Highlights of the comments on IFRS S1

Scope: AICPA & CIMA commented that sustainability standards should be demanding yet achievable, stating: "We support the scope of the standards being akin to the entity targeted for financial statement disclosures by the IASB or jurisdictional equivalents. … We believe this will enable a more comprehensive understanding of the enterprise value of the reporting entity, as well as enabling connectivity between sustainability and traditional financial information." The letter lauded the draft for taking value-chain reporting into account.

Materiality: The letter acknowledged that IFRS S1 defines material information in alignment with financial reporting standards but noted there may be a need for more specific information on how materiality of sustainability information is to be dealt with to guard against obscuring the usefulness of the disclosures.

Definitions: The letter asked the ISSB to consider, along with its definition of "enterprise value," including "a non-exhaustive list of indicative risks and opportunities that a preparer may wish to include" as well as more guidance about what "significant" means to better inform what should be reported. The letter also expressed concerns with the ability of companies to quantify future impacts in a way that would be auditable and suggested that the ISSB consider developing further guidance on the timelines and information for disclosure.

Risk management: The letter noted that it is crucial that organizations have sound risk management procedures in place to monitor, assess, and act on any risks as they arise because of the difficulties and encouraged the ISSB to consider promoting the use of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework or a similar framework to guide companies on how to report risk. COSO is a joint initiative of private-sector organizations, including the AICPA, that develops thought leadership to enhance internal control, risk management, governance, and fraud deterrence. The letter also mentioned the CGMA Business Model Framework as a possible tool for identifying risks and opportunities.

Global standard setting: The letter expressed AICPA & CIMA's support of the alignment with existing frameworks, such as the recommendations from the Task Force on Climate-Related Financial Disclosures (TCFD), to create a global sustainability standard that will enable production of "consistent, comparable, reliable and therefore decision-useful information" and recommended that the concept of planetary boundaries help frame the structure of sustainability disclosures.

Assurance and audit: The letter advocated for sustainability assurance provided by audit firms as a means of enhancing the reliability of sustainability disclosures.

Connected reporting: The letter said it is imperative that the ISSB adopt a "robust" reporting framework that connects traditional financial disclosures and sustainability-related financial disclosures, mentioning the International Integrated Reporting Framework as a viable option.

The role of management accountancy in sustainability reporting: The letter advocated for the role that management accountants can play by using their unique skills and competencies in organizing and disseminating sustainability information and making the business case for companies to act on the information.

Highlights of the comments on IFRS S2

After welcoming the ISSB's and the IFRS Foundation's work developing the climate-related disclosure exposure draft, the letter commented on six of the remaining 16 questions posed in the request for comment.

Identification of climate-related risks and opportunities: As in the comments on IFRS S1, AICPA & CIMA asked the ISSB to consider going further in defining differences between the terms "significant" and "material" as they pertain to reporting short-, medium-, and long-term risks (time frames, the letter said, for which preparers could also benefit from more clarity).

Current and anticipated effects: The letter suggested a three-year global trial period for the reporting of the impact of future events to enable organizations to develop best practices in adhering to this standard.

Risk management: As in the comments on IFRS S1, AICPA & CIMA asked that the ISSB consider using the COSO framework.

Cross-industry metric categories and greenhouse gas emissions: The letter noted the challenge companies presently face when reporting indirect emissions from their value chains, supporting exemptions in appropriate situations and recognition of good-faith efforts to comply with sustainability standards.

Global baseline: The letter stressed the importance of global standards for reporting climate information and expressed concerns about the possibility of the ISSB and the European Financial Reporting Advisory Group (EFRAG) creating competing standards: "It is important that a global sustainability taxonomy is consistent across jurisdictions."

Other comments: While acknowledging the building-blocks approach to creating sustainability reporting standards, the letter warned that "in the short term it may promote siloed sustainability thinking" in a world facing "a three-fold crisis of a climate emergency, dramatic nature loss, and rising social inequality" and emphasized the importance of the alternative systems thinking approach to this initiative.

— To comment on this article or to suggest an idea for another article, contact Bryan Strickland at Bryan.Strickland@aicpa-cima.com.

Wed, 27 Jul 2022 10:15:00 -0500 text/html https://www.journalofaccountancy.com/news/2022/jul/aicpa-cima-comment-issb-drafts-sustainability-disclosures.html
Killexams : More Companies Obtaining Independent Assurance on Sustainability Data, According to Global Study by IFAC, AICPA & CIMA

NEW YORK--(BUSINESS WIRE)--Aug 1, 2022--

The number of global companies obtaining independent assurance on their environmental, social and governance (ESG) information increased from 51% to 58% in 2020, compared to the previous year, according to new data from the International Federation of Accountants (IFAC), American Institute of CPAs (AICPA) and Chartered Institute of Management Accountants (CIMA), the latter two of which represent the unified voice of the Association of International Certified Professional Accountants.

The 2020 information released today is an update to the accounting bodies’ inaugural study last year that examined global trends in both sustainability-related reporting and its assurance. This latest update offers the first benchmark of progress relative to the original data. A follow-up study that incorporates 2021 information is expected to be released at a later date.

When it comes to ESG assurance, 82% of engagements were limited in scope in 2020, essentially the same as in 2019 (83%). Some 61% of assurance engagements were performed by audit firms on a global basis, a slight decline from the previous year (63%). Jurisdictions with some of the highest rates of assurance performed by professional accountants include Australia, France, Italy, Germany and Spain. In other countries, including South Korea, the United Kingdom and the United States, most assurance engagements are conducted by service providers outside of the accountancy profession. Professional accountants have high professional standards, including independence, and are subject to regulatory oversight, which is critical in this space.

On the reporting side, the study found 92% of global companies provided some ESG data to investors, either through integrated, annual or standalone reports. The use of, or reference to, Sustainability Accounting Standards Board (SASB) standards more than doubled in 2020. This is important because new disclosure proposals from the International Sustainability Standards Board (ISSB) include and build upon SASB standards. (SASB’s parent organization, the Value Reporting Foundation, will consolidate into the IFRS Foundation on Aug. 1, 2022, to support the work of the ISSB.)

“It’s encouraging to see continued high levels of reporting on sustainability information and an overall increase in assurance globally,” said IFAC CEO Kevin Dancey. “But our research tells us that 80% of companies are using multiple frameworks or standards, which results in data that is not consistent, comparable or decision-useful for investors, stakeholders or society at large. Sustainability reporting and assurance will only reach its full potential when it is based on a harmonized global system led by the International Sustainability Standards Board’s comprehensive baseline of disclosure.”

The 2020 study data also shows 89% of companies presented at least some information in each of four categories: greenhouse gasses, other environmental factors, social and governance. Yet only 43% provided assurance for all four categories. The most common area for independent assurance was greenhouse gases (95%).

Seventy percent of global companies that engaged a professional accounting firm to perform the ESG assurance engagement chose the firm that audits their financial statements.

“High-quality reporting requires high-quality assurance,” said Susan S. Coffey, CPA, CGMA, AICPA & CIMA’s CEO of public accounting. “Auditors already have a holistic view of a company’s risk profile, structure and processes, so it makes sense for that firm to also engage in ESG assurance. Professionally qualified and licensed accountants have the requisite expertise, objectivity, integrity and commitment to professional standards that are essential for instilling trust in ESG reporting.”

About the Study

IFAC and AICPA & CIMA partnered with Audit Analytics to understand the state of play involving environmental, social, and governance (ESG) reporting and assurance practices on a global basis. The inaugural version of the study was published last year. This latest update reviewed data from 1,400 global companies from the G20 nations plus Hong Kong S.A.R., China and Singapore. The full methodology is referenced within the study.

About IFAC

IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 180 members and associates in 135 jurisdictions, representing more than 3 million accountants in public practice, education, government service, industry, and commerce.

About the Association of International Certified Professional Accountants, and AICPA & CIMA

The Association of International Certified Professional Accountants (the Association), representing AICPA & CIMA, advances the global accounting and finance profession through its work on behalf of 689,000 AICPA and CIMA members, students and engaged professionals in 196 countries and territories. Together, we are the worldwide leader on public and management accounting issues through advocacy, support for the CPA license and specialized credentials, professional education and thought leadership. We build trust by empowering our members and engaged professionals with the knowledge and opportunities to be leaders in broadening prosperity for a more inclusive, sustainable and resilient future.

The American Institute of CPAs (AICPA), the world’s largest member association representing the CPA profession, sets ethical standards for its members and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state and local governments. It also develops and grades the Uniform CPA Examination and builds the pipeline of future talent for the public accounting profession.

The Chartered Institute of Management Accountants (CIMA) is the world’s leading and largest professional body of management accountants. CIMA works closely with employers and sponsors leading-edge research, constantly updating its professional qualification and professional experience requirements to ensure it remains the employer’s choice when recruiting financially trained business leaders.

View source version on businesswire.com:https://www.businesswire.com/news/home/20220801005286/en/

CONTACT: Media:Jennifer DiClerico

IFAC

212.286.9344

jenniferdiclerico@ifac.orgJeff May

AICPA & CIMA

212.596.6122

jeffrey.may@aicpa-cima.com

KEYWORD: NEW YORK UNITED STATES NORTH AMERICA

INDUSTRY KEYWORD: BANKING ACCOUNTING PROFESSIONAL SERVICES FINANCE

SOURCE: The Association of International Certified Professional Accountants

Copyright Business Wire 2022.

PUB: 08/01/2022 08:04 AM/DISC: 08/01/2022 08:04 AM

http://www.businesswire.com/news/home/20220801005286/en

Mon, 01 Aug 2022 00:04:00 -0500 en text/html https://apnews.com/press-release/BusinessWire/climate-and-environment-9c8f613f9b914aef9396341035664321
Killexams : Accounting Scholarships/Awards
The American Institute of Certified Public Accountants/Accountemps

The American Institute of Certified Public Accountants/Accountemps awards five $2,500 scholarships a year. Eligibility requirements are as follows:

  1. You must be an accounting major
  2. You must be an affiliate member of the AICPA
  3. You must be a full-time student, you must have completed 30 credit hours, including six in accounting.
  4. You must have an overall GPA of 3.0 in the courses in your major.

For more information, visit https://www.aicpa.org.

The American Institute of Certified Public Accountants Minority Scholarships

The American Institute of Certified Public Accountants Minority Scholarships offer awards up to $5,000 for full-time undergraduate or graduate students who have a minimum GPA of 3.30. For more information, visit https://www.aicpa.org.

The Association of Certified Fraud Examiners

The Association of Certified Fraud Examiners awards 30 $1,000 scholarships to full-time undergraduate students. For more information, visit https://www.acfe.com.

The Rhode Island Chapter of the Association of Certified Fraud Examiners

The Rhode Island Chapter of the Association of Certified Fraud Examiners awards $1,000 to full- or part-time undergraduate or graduate students. For more information, visit https://www.ricfe.org.

The Rhode Island Society of Certified Public Accountants

The Rhode Island Society of Certified Public Accountants offers the Carl W. Christiansen and Cheryl Ruggiero scholarships. The minimum amount awarded is $1,000. To be eligible, you must be a legal resident of Rhode Island with an interest in public accounting. For more information, visit https://www.riscpa.org.

Sat, 26 Feb 2022 03:22:00 -0600 en text/html https://www.ric.edu/department-directory/department-accounting/accounting-scholarships/awards
Killexams : Faculty Research in Ethics

Accounting Department:

Jane N. Baldwin, Ph.D. - Professor of Accounting

"Sexual Harassment in the Accounting Profession: A Survey of AICPA Members," The Journal of Accounting Ethics , Vol. 3, (1997), pp. 79-98 (coauthor(s), C. Stanley).

Michael N. Cassell, Ph.D. - Associate Professor of Accounting

"“An Effective Audit Program for Foreign Corrupt Practices Act,” The Internal Auditor, Vol. 38, No. 3, pp. 57-62, with Richard G. Schroeder.," , (June 1981).

"“Ethical Considerations of Liberalized Advertising Practices for Small Practitioners,” Southwest Federation of Administrative Disciplines, March, 1989," Proceedings of the , , March 1989.

Kathy Hurtt, Ph.D - Assistant Professor

"The war on fraud: reducing cheating in the classroom," Journal of College Teaching and Learning, (Forthcoming 2006) (coauthor(s), Sarah Bee, David Hayes).

Noel Blake LeCrone, J.D. - Senior Lecturer in Business Law

"Ethics in a University Setting," presented at the Golden Key Society, BaylorUniversity, Spring 2003 (coauthor(s), None).

"Workforce harassment and discrimination," presented at the Accounting/Business Law Retreat, Waco, Texas, Summer 2003 (coauthor(s), None).

Patricia H. Nunley Erwin, J.D. - Associate Professor of Business Law

"Privacy Issues in the Workplace: Avoiding the 'Penalty Box' and the Employee 'Power Play'," Southern Law Journal, (Fall 1996).

"The Law, Practice and Prevention of Sexual Harassment Liability in the Twenty-First Century: An Employer's Call to Action," presented at the 2000 SALSB meeting, March 2000.

Charles Wm. Stanley, Ph.D. - Associate Professor of Accounting

"Ethics for Texas CPAs", online CPE, Bisk

"Update of New Ethics Rules," Today's CPA, (November 2002).

"Business Ethics and Use of the Employer's Computer by Employees," presented at the American Accounting Association Accounting Ethics Symposium, San Antonio, TX, August 2002.

"Business Ethics and Use of the Employer's Computer by Employees," presented at the International Business Ethics Conference, Hong KongBaptistUniversity, April 2002.

"Ethical Behavior of CPAs," presented at the Research in Accounting Ethics, Orlando, Fla, Summer 2004 (coauthor(s), Tisha Emerson and Steven Conroy).

C. William (Bill) Thomas, Ph.D. - Professor of Accounting and holder of The J.E. Bush Professorship in Accounting

"The Internal Auditor's Role in the Detection and Prevention of Fraud: A Post-SAS No. 82 Analysis," Internal Auditing, Vol. 17, No. 4 (July 2002), pp. 3-13 (coauthor(s), C. Clements).

"Ethics in Accounting Classrooms: The Grand Experiment," Today's CPA, Vol. 33, No. 2 (September 2005), pp. 7.

"Signals from Sarbanes-Oxley for Best Practices in Smaller Borrowers," Commercial Lending Review, Vol. 20, No. 1 (January 2005), pp. 19-26.

"The Cost of Sarbanes-Oxley 404," Today's CPA, Vol. 32, No. 2 (November 2004), pp. 7.

"Can Ethics Be Taught?," Today's CPA, Vol. 32, No. 1 (September 2004), pp. 7.

"PCAOB Proposed Standard: Audits of Internal Control," Today's CPA, Vol. 31, No. 4 (January 2004), pp. 7.

"Can Integrity Be Legislated?," Baylor Business Review, (Spring 2003), pp. 21.

"The Trials and Tribulations of Sarbanes-Oxley 404," Today's CPA, Vol. 31, No. 3 (November 2003), pp. 7.

"Ethics Committee Proposed Enhancements to Enforcement Process," Today's CPA, Vol. 31, No. 2 (September 2003), pp. 5.

"The New Fraud Standard: New Dimensions in Professional Skepticism," Today's CPA, Vol. 30, No. 5 (March 2003), pp. 32-37 (coauthor(s), Mattie C. Porter).

"The Rise and Fall of the Enron Empire," Today’s CPA, Vol. 28, No. 2 (Spring 2002), pp. 15-21.

"Proposed SAS on Fraud: Getting it Right?," Today's CPA, Vol. 29, No. 3 (May 2002), pp. 6.

"The Rise and Fall of the Enron Empire," Journal of Accountancy, Vol. 193, No. 4 (April 2002), pp. 41-48.

"Coordination between Internal and Independent Auditors: Keys for Success in Fraud Detection for the College or University," Business Officer, Vol. 35, No. 4 (October 2001), pp. 30-34.

"The Internal Auditor's Role in the Detection and Prevention of Fraud: A Post-SAS No. 82 Analysis," presented at the American Accounting Association Mid-Year Meeting, Orlando, FL, January 2002 (coauthor(s), C. Clements).

"Enron and Arthur Andersen: Leadership Lessons for Financial Leaders," presented at the Telergee CFO and Controllers' Conference for Telecom and Energe, Chatham, MA, October 2002.

"Implementing a Required Ethics Class for Students in Accounting: The Texas Experience ," presented at the AAA Annual Ethics Symposium, San Francisco, CA, August 2005 (coauthor(s), Kathy Hurtt).

"Required Ethics Education for Accounting Majors: The Texas Experience," presented at the Accounting Programs Leaders Group, Tempe, AZ, February 2005 (coauthor(s), Kathy Hurtt).

Economics

Tisha Lin Emerson, Ph.D. - Assistant Professor

"Changing Ethical Attitudes: The Case of Enron and ImClone Scandals," Social Science Quarterly, (Forthcoming 2006) (coauthor(s), Steve Conroy).

"Business Ethics and Religion: The Role of Religiosity in Response to Ethical Situations," Journal of Teaching Business Ethics, Vol. 50, No. 4 (April 2004), pp. 383-396 (coauthor(s), Steve Conroy).

"Have Ethical Attitudes Changed?: An Intertemporal Comparison of the Ethical Perceptions of College Students in 1985 and 2001," Journal of Teaching Business Ethics, Vol. 50, No. 2 (March 2004), pp. 167-176 (coauthor(s), Steve Conroy).

"A Study of the Business Ethics of College Students," presented at the Christianity & Economics: Integrating Faith and Learning in Economic Scholarship (Lilly Foundation Second Annual Research Conference), BaylorUniversity, November 2002.

"Business Ethics and Religion: The Role of Religiosity in Response to Ethical Scenarios," presented at the International Conference on Business Ethics in the Knowledge Economy, Hong Kong, April 2002.

Joseph A. McKinney, Ph.D. - Ben Williams Professor of International Economics; Professor of Economics - McBrideCenter for International Business

“Is Economic Globalization Good News?” forthcoming in Christian Reflection

“International Bribery: Does a Written Code of Ethics Make a Difference in Perceptions of Business Professionals,” forthcoming in Journal of Business Ethics (co-author Carlos W. Moore).

"Ethical Attitudes in Small Businesses and Large Corporations: Theory and Empirical Findings from a Tracking Study Spanning Three Decades," Journal of Small Business Management, (Forthcoming 2006) (coauthor(s), L. Palich, J. Longenecker, C. Moore and W. Petty).

"The Role of Mere Exposure Effect on Ethical Tolerance: A Two-Study Approach," Journal of Business Ethics, Vol. 58, (2005), pp. 281-294 (coauthor(s), J. Longenecker, C. Moore and W. Weeks).

"Transition Ethics: A Comparison of Ukrainian and United States Business Professionals," Journal of Business Ethics, Vol. 61, (2005), pp. 283-299 (coauthor(s), Olena Vynoslavska, Carlos Moore, Justin Longenecker).

"Religious Intensity, Evangelical Christianity, and Business Ethics: An Empirical Study," Journal of Business Ethics, Vol. 55, (2004), pp. 373-386 (coauthor(s), Justin G. Longenecker and Carlos W. Moore).

“Ethical Attitudes of Founders and Other Entrepreneurs," presented at the USASBE National Conference, Hilton Head, S.C., January 2003 (coauthor(s), J .G. Longenecker and C. Moore).

“Benefits and Costs of Globalization in Transition Economies,” Proceedings of Economic and Social Reforms in Kazakhstan Conference, Kokshetau: 2002, pp. 290-295.

“The Effects of Gender and Career Stage on Ethical Judgment,” Journal of Business Ethics, Vol. 20, 1999, pp. 301-313 (coauthor(s) William A. Weeks, Carlos W. Moore and Justin G. Longenecker).

"Changes in Ethical Perceptions in Small and Large Businesses: A Comparison of Two Empirical Studies," Proceedings of the United States Association for Small Business and Entrepreneurship Annual Meeting, Denver, CO, 1995, pp. 257-266 (coauthor(s) J. Longenecker and C. Moore).

"Ethical Perceptions and Ethical Environment in Small Business," Proceedings of 39th Annual Meeting of the International Council of Small Business, Strasbourg, France, 1994, pp. 153-158 (coauthor(s) J. Longenecker and C. Moore).

"The Generation Gap in Business Ethics," Business Horizons, September-October, 1989, pp. 9-14 (coauthor(s) J. Longenecker and C. Moore).

"Ethics in Small Business," Journal of Small Business Management, January 1989, pp. 29-31.(Reprinted as “Do Smaller Firms Have Higher Ethics?” in Business and Society Review, Fall 1989, pp. 19-21) (coauthor(s) J. Longenecker and C. Moore).

"Poverty and the Public Sector," in Biblical Principles and Economics : The Foundations edited by Richard C. Chewning, Navpress, 1989, pp. 229-241.

"Ethical Values in U. S. Business: An Examination of Regional Data," JASAT, Vol. 19, October 1988, pp. 73-82 (coauthor(s) J. Longenecker and C. Moore).

"Ethical Attitudes of Students and Business Professionals: A Study of Moral Reasoning," Journal of Business Ethics, Vol. 7, April 1988, pp. 249-257 (coauthor(s) J. Wood, J. Longenecker, and C. Moore).

"The Ethical Issue of International Bribery: A Study of Attitudes Among U. S. Business Professionals," Journal of Business Ethics, Vol. 7, May 1988, pp. 341-346. (Reprinted in Baylor Business Review, Fall, 1988) (coauthor(s) J. Longenecker and C. Moore).

"Egoism and Independence: Entrepreneurial Ethics," Organizational Dynamics, Winter 1988, pp. 64-72 (coauthor(s) J. Longenecker and C. Moore).

"The Ethical Issue of Skimming: An Empirical Study of Attitudes in Large and Small Businesses," Proceedings of the 31st Annual World Conference on Small Business, 1986. Gary B. Roberts, editor.(coauthor(s) C. Moore and J. Longenecker.

Charles M. North, Ph.D., J.D. -Assistant Professor

"The Biblical Underpinnings of Tit-for-Tat: Scriptural Insights Into Axelrod’s 'The Evolution of Cooperation'," Faith & Economics, No. 44 (Fall 2004), pp. 1-25 (coauthor(s), Beck A. Taylor).

"The Biblical Underpinnings of Tit-for-Tat: Scriptural Insights Into Axelrod’s The Evolution of Cooperation," presented at the Scripture & the Disciplines Conference, Wheaton College, Wheaton, Illinois, May 2004 (coauthor(s), Beck A. Taylor).

John L. Pisciotta, Ph.D. - Associate Professor of Economics

"Making Christianity Relevant to Economic Scholarship (An introductory essay for special issues of Markets and Morality)," Markets and Morality, (Fall 2003), pp. 401-405 (coauthor(s), James W. Henderson).

Finance, Insurance & Real Estate

Brian Bruce, Ph.D. - Visiting Professor - Finance, Insurance & Real Estate

Analysts, Lies, and Statistics, New York: Institutional Investor Books, 2004 (coauthor(s), Mark Bradshaw, HarvardBusinessSchool).

James R. Garven, Ph.D. - Professor of Finance and Insurance, Frank S. Groner Memorial Chair of Finance, and RMI Program Director

"Moral Hazard, Adverse Selection, and Tort Liability," Journal of Insurance Issues, Vol. 28, No. 1 (Spring 2005), pp. 1-13.

"Discussion of 'Moral Hazard in Reinsurance Markets'," presented at the National Bureau of Economic Research Insurance Project Workshop, Cambridge, MA, February 2000.

J. William (Bill) Petty, Ph.D. - Professor of Finance and W.W. Caruth Chair of Entrepreneurship

"Ethical Attitudes in Small Businesses and Large Corporations: Theory and Empirical Findings from a Tracking Study Spanning Three Decades," Journal of Small Business Management, (2006), pp. 1-20 (coauthor(s), J. G. Longenecker, C. W. Moore, L. E. Palich, and J. A. McKinney).

John T. "J.T." Rose, Ph.D. - Professor of Finance and Harriette L. and Walter G. Lacy, Jr. Chair of Banking

"Reflection: Utility Versus Self-Sacrificing Love," Christian Scholar's Review, Vol. 34, No. 1 (Fall 2004), pp. 11-15.

Information Systems

John R. Carlson, Ph.D. - Associate Professor of Information Systems

"On the Relationship between DSS design Characteristics and Ethical Decision Making," Journal of Managerial Issues, Vol. 11, No. 2 (1999), pp. 180-197 (coauthor(s), D. Carlson, L. Wadsworth).

"Electronic Lies: Lying to Others and Detecting Lies Using Electronic Media," Proceedings of the Fifth Americas Conference on Information Systems, Milwaukee, WI, 1999, pp. 612-614 (coauthor(s), J. George).

Management & Entrepreneurship

D. Ray Bagby, Ph.D. - Associate Professor and The Robert M. and Louise Rogers Professor of Entrepreneurship

"Do Corrupt Practices Affect the Development of SMEs?," Internationales Gewerbearchiv, Vol. 51, No. 1 (2003), pp. 1-11 (coauthor(s), Elisabeth Umble and Les Palich).

"The Impact of Corruption on Entrepreneurial and Economic Activity: An Expanded View," presented at the Babson Kauffman Entrepreneurship Conference, Babson Park, MA, June 2003 (coauthor(s), Bill Bygrave, Elisabeth Umble and Les Palich).

"Do Corrupt Practices Affect the Development of SMEs?," Proceedings of the Rencontres de St. Gall, Hergiswil, Switzerland, 2002 (coauthor(s), Elisabeth Umble and Les Palich).

"Corruption and Entrepreneurial Activity: An Empirical Study of Data from 29 Nations," presented at the Babson Kauffman Entrepreneurship Research Conference, Boulder, CO, June 2002 (coauthor(s), Les Palich and Elisabeth Umble).

Dawn Carlson, Ph. D. - Associate Professor of Management

"The Impact of Moral Intensity Dimensions on Ethical Decision Making: Assessing the Relevance of Orientation," Journal of Management Inquiry, Vol. 14, No. 1 (2002), pp. 15-30 (coauthor(s), K. M. Kacmar and L. L. Wadsworth).

"On the Relationship Between DSS Design Characteristics and Ethical Decision Making," Journal of Managerial Issues, Vol. 11, No. 2 (1999), pp. 180-197 (coauthor(s), J. R. Carlson and L. L. Wadsworth).

Mitchell J. Neubert, Ph.D. - H.R. Gibson Chair of Management Development and Associate Professor of Management

“Triumph or Tyranny: An Ethical Perspective on Implementing Organizational Change.” Christian Business Faculty Conference, Dayton. (2006).

“Integrating Theology into Management Theory and Practice.” Academy of Management Meetings, Hawaii. (2005).

“How a Corporation Can Lose Its Soul: Corruption for all the Right Reasons.” Christian Business Faculty Conference, San Antonio. (2004). (co-authors, Martinez, Wong, and Smith).

Leslie E. Palich, Ph.D. -Associate Professor of Management

"Entrepreneurial Integrity: A Gateway to Small Business Opportunity," Small Business Management, Mason, Ohio: South-Western, Forthcoming 2005, pp. (coauthor(s), J.G. Longenecker, C.W. Moore, J.W. Petty, & L.E. Palich).

"Do Corrupt Practices Affect the Development of SMEs? An Exploratory Study," Radical Change in the World: Will SMEs Soar or Crash?, U. Fuglistaller, H. Pleitner, T. Volery and W. Weber(eds.), Switzerland: Swiss Research Institute of Small Business and Entrepreneurship, 2002, pp. (coauthor(s), D. Bagby and E. Umble).

"Integrity and Small Business: A Framework and Empirical Analysis," presented at the 49th World Conference of the International Council for Small Business, Johannesburg, South Africa, June 2004 (coauthor(s), Palich, L.E., Longenecker, J.G., Moore, C.W., & Petty, J.W.).

"The Impact of Corruption on Entrepreneurial and Economic Activity: An Expanded View," presented at the Frontiers in Entrepreneurship: The Proceedings of the Babson International Conference on Entrepreneurship, Boston, MA, June 2003 (coauthor(s), Bagby, D.R., Bygrave, W.D., Palich,L.E., & Umble, L.).

"Corruption and Entrepreneurial Activity: An Empirical Study of Data from 21 Nations," presented at the Babson International Conference on Entrepreneurship, Boulder, CO, 2002 (coauthor(s), D. R. Bagby).

Marketing

Marjorie J. Cooper, Ph.D. - Professor of Marketing

“Are We Sending Mixed Messages? How Philosophical Naturalism Erodes Ethical Instruction,” Journal of Business Ethics (forthcoming)

“Reflections on the Nature of Human Personhood and Some Common Business Practices,” presented at The Two Tasks: Redeeming the Soul, Redeeming the Mind, 2006 National Faculty Leadership Conference, Washington, DC.

“Modernity, Post-Modernity, and Economic Loss,” presented at “Christianity and Economics: Integrating Faith and Learning in Economic Scholarship Conference,” Baylor University, Waco, TX, November 7-9, 2002.

“Aristotle and Personal Selling,” Journal of Personal Selling & Sales Management, IV (May, 1984), 12-18.(coauthor(s), Roger A. Dickinson, and Dabney Townsend).

Carlos W. Moore, Ph.D. - Edwin W. Streetman Professor of Marketing

""Transition Ethics: A Comparison of Ukrainian and United States Business Professionals"," Journal of Business Ethics, Vol. 61, (2005), pp. 283-299.

"Religious Intensity, Evangelical Christianity, and Business Ethics: An Empirical Study," Journal of Business Ethics, Vol. 55, (December 2004), pp. 373-386 (coauthor(s), Longenecker, McKinney).

"The Effects of Gender and Career Stage on Ethical Judgment," Journal of Business Ethics, Vol. 20, No. 4 (July 1999), pp. 301-313 (coauthor(s), Justin G. Longenecker, Joseph A. McKinney, William A. Weeks).

"The Generation Gap in Business Ethics," Business Horizons, (September 1989), pp. 9-14 (coauthor(s), Justin Longenecker and Joe McKinney).

"Egoism and Independence: Entrepreneurial Ethics," Organizational Dynamics, (Winter 1988) (coauthor(s), Longenecker, Justin and McKinney, Joe).

"Ethical Attitudes of Students and Business Professionals: A Study of Moral Reasoning," Journal of Business Ethics, Vol. 7, (April 1988), pp. 249-257 (coauthor(s), Justin Longenecker and Joe McKinney).

""Ethical Attitudes in Small Businesses and Large Corporations: Theory and Empirical Findings from a Tracking Study Spanning Three Decades"," presented at the Proceedings of the 50th ICSB World Conference 2005, Washington, D. C. (Winner of the JSBM Editor's Choice Award for Best Empirical Paper, 2005 (coauthor(s), Longenecker, Petty, Palich, and McKinney).

"Integrity and Small Business: A Framework and Empirical Analysis," presented at the World Conference of ICSB--Best Theory Paper Award, Johannesburg, South Africa, June 2004 (coauthor(s), Leslie Palich and Justin Longenecker).

Kirk Wakefield, Ph.D. -Chair - Marketing and Sports Sponsorship & Sales

“Cognitive Moral Development and the Impact of Perceived Organizational Ethical Climate on the Search for Sales Force Excellence: A Cross-Cultural Study,” Journal of Personal Selling & Sales Management, Vol. 26 Issue 2 (Spring 2006), p205-217 (co-author(s) William Weeks, Terry W. Loe, Lawrence B. Chonko, Carlos Ruy Martinez).

"The Impact of Perceived Ethical Climate on the Search for Salesforce Excellence," Journal of Personal Selling & Sales Management, Vol. 24, No. 3 (2004) (coauthor(s), Chonko, Weeks and Loe). Received Marvin Jolson Award for Best Contribution to Selling and Sales Management Practice (2004).

William Weeks, Ph.D. - Professor of Marketing

“Cognitive Moral Development and the Impact of Perceived Organizational Ethical Climate on the Search for Sales Force Excellence: A Cross-Cultural Study,” Journal of Personal Selling & Sales Management, Vol. 26 Issue 2 (Spring 2006), p205-217 (co-author(s) Terry W. Loe, Lawrence B. Chonko, Carlos Ruy Martinez, Kirk Wakefield).

“The Role of Mere Exposure Effect on Ethical Tolerance: a Two-Study Approach,” Journal of Business Ethics, Part 1, Vol. 58 Issue 4 (June 2005), pp. 281-294 (co-author(s) Justin G. Longenecker, Joseph A. McKinney, Carlos W. Moore).

"An Experimental Investigation of Efforts to Excellerate Sales Students' Moral Reasoning," Journal of Personal Selling & Sales Management, Vol. 20, No. 4 (Fall 2000), pp. 243-251 (coauthor(s), Terry W. Loe).

"The Effects of Gender and Career Stage on Ethical Judgment," Journal of Business Ethics, Vol. 20, No. 4 (July 1999), pp. 301-313 (coauthor(s), Justin G. Longenecker, Joseph A. McKinney, Carlos W. Moore).

Sun, 15 May 2022 23:28:00 -0500 en text/html https://www.baylor.edu/business/businessethicsforum/index.php?id=97213
Killexams : AICPA Urges Congress to Include Disaster Relief Provision in Bipartisan Retirement Bill

WASHINGTON--(BUSINESS WIRE)--Jul 27, 2022--

As Congress moves forward towards an agreement on a final version of a bipartisan and bicameral retirement package, the American Institute of CPAs (AICPA) is urging Members of Congress in a letter to include an important disaster relief provision that is part of the Senate version of the bill, Enhancing American Retirement Now (EARN) Act. This modified version of the AICPA-endorsed Disaster Retirement Savings Act would allow individuals affected by natural disasters to withdraw up to $22,000 from qualified retirement accounts without being assessed early-withdrawal penalties and fees. The provision would permanently remove these penalties for individuals impacted by natural disasters who choose to use retirement funds to cover unexpected expenses associated with those disasters.

Our nation can experience a variety of natural disasters such as hurricanes, floods, tornadoes and wildfires at all times of the year. The AICPA believes that fair and reliable tax assistance for disaster victims is needed during these times, and the related provision in the EARN Act would provide significant relief to victims of natural disasters.

“Disasters can have a devastating impact on families and businesses and we must do everything we can to reduce the stress and burden of rebuilding after a disaster. Taxpayers should be allowed to use their own funds, without penalty, to help restore their lives and businesses while they wait for government assistance and insurance reimbursements,” said AICPA VP of Taxation, Edward Karl, CPA, CGMA.

AICPA is particularly grateful to Senators Bob Menendez (D-NJ) and Bill Cassidy (R-LA) and Representatives Mike Thompson (D-CA) and Mike Kelly (R-PA) for their leadership and strong support of the Disaster Retirement Savings Act.

About the American Institute of CPAs

The American Institute of CPAs ® (AICPA ® ) is the world’s largest member association representing the CPA profession, with more than 421,000 members in the United States and worldwide, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. AICPA sets ethical standards for its members and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state and local governments. It develops and grades the Uniform CPA Examination, offers specialized credentials, builds the pipeline of future talent and drives continuing education to advance the vitality, relevance and quality of the profession.

BACKGROUND:

  • In October of 2021, AICPA expressed its strong support for the Disaster Retirement Savings Act ( S. 2583 ), introduced by Senators Bob Menendez (D-NJ) and Bill Cassidy (R-LA). The bill would permanently remove penalties for individuals impacted by natural disasters who choose to use retirement funds to cover unexpected expenses associated with those disasters.
  • In September of 2021, AICPA voiced strong support for the bipartisan Filing Relief for Natural Disasters Act, introduced by Senator Catherine Cortez Masto (D-NV).
  • In June of 2021, AICPA expressed support for the bipartisan Filing Relief for Natural Disasters Act introduced by Representatives Judy Chu (D-CA) and John Katko (R-NY).
  • In November of 2019, the AICPA commended Rep. Tom Rice (R-SC) in a letter for his continued efforts to provide permanent and consistent tax relief to individuals and businesses affected by natural disasters.
  • In July of 2017, AICPA submitted disaster relief provisions in response to then-Senate Finance Committee Chair Orin Hatch’s (UT-R) request for tax reform comments.
  • In July of 2015, Representative Tom Reed (R-NY) introduced the National Tax Relief Disaster Act, which incorporated many of AICPA's proposals.
  • In November of 2014, AICPA Tax Executive Committee then-Chair, Troy Lewis, testified before a Senate small business panel, explaining the impact that the current system is having on taxpayers and their advisers.
  • In a 2013 letter to Members of Congress, the AICPA requested permanent tax provisions related to disaster relief.

View source version on businesswire.com:https://www.businesswire.com/news/home/20220727005915/en/

CONTACT: Veronica L. Vera

202-434-9215

Veronica.Vera@aicpa-cima.com

KEYWORD: UNITED STATES NORTH AMERICA DISTRICT OF COLUMBIA

INDUSTRY KEYWORD: ACCOUNTING PROFESSIONAL SERVICES WHITE HOUSE/FEDERAL GOVERNMENT LAW ENFORCEMENT/EMERGENCY SERVICES STATE/LOCAL PUBLIC POLICY ENVIRONMENT ADVOCACY GROUP OPINION NATURAL DISASTERS FINANCE CONGRESSIONAL NEWS/VIEWS PUBLIC POLICY/GOVERNMENT

SOURCE: American Institute of CPAs

Copyright Business Wire 2022.

PUB: 07/27/2022 01:58 PM/DISC: 07/27/2022 01:58 PM

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Wed, 27 Jul 2022 19:40:00 -0500 en text/html https://www.register-herald.com/region/aicpa-urges-congress-to-include-disaster-relief-provision-in-bipartisan-retirement-bill/article_c9978894-e1ce-518a-9c44-7071bc26f499.html
Killexams : More Companies Obtaining Independent Assurance on Sustainability Data, According to Global Study by IFAC, AICPA & CIMA

NEW YORK--(BUSINESS WIRE)--Aug 1, 2022--

The number of global companies obtaining independent assurance on their environmental, social and governance (ESG) information increased from 51% to 58% in 2020, compared to the previous year, according to new data from the International Federation of Accountants (IFAC), American Institute of CPAs (AICPA) and Chartered Institute of Management Accountants (CIMA), the latter two of which represent the unified voice of the Association of International Certified Professional Accountants.

The 2020 information released today is an update to the accounting bodies’ inaugural study last year that examined global trends in both sustainability-related reporting and its assurance. This latest update offers the first benchmark of progress relative to the original data. A follow-up study that incorporates 2021 information is expected to be released at a later date.

When it comes to ESG assurance, 82% of engagements were limited in scope in 2020, essentially the same as in 2019 (83%). Some 61% of assurance engagements were performed by audit firms on a global basis, a slight decline from the previous year (63%). Jurisdictions with some of the highest rates of assurance performed by professional accountants include Australia, France, Italy, Germany and Spain. In other countries, including South Korea, the United Kingdom and the United States, most assurance engagements are conducted by service providers outside of the accountancy profession. Professional accountants have high professional standards, including independence, and are subject to regulatory oversight, which is critical in this space.

On the reporting side, the study found 92% of global companies provided some ESG data to investors, either through integrated, annual or standalone reports. The use of, or reference to, Sustainability Accounting Standards Board (SASB) standards more than doubled in 2020. This is important because new disclosure proposals from the International Sustainability Standards Board (ISSB) include and build upon SASB standards. (SASB’s parent organization, the Value Reporting Foundation, will consolidate into the IFRS Foundation on Aug. 1, 2022, to support the work of the ISSB.)

“It’s encouraging to see continued high levels of reporting on sustainability information and an overall increase in assurance globally,” said IFAC CEO Kevin Dancey. “But our research tells us that 80% of companies are using multiple frameworks or standards, which results in data that is not consistent, comparable or decision-useful for investors, stakeholders or society at large. Sustainability reporting and assurance will only reach its full potential when it is based on a harmonized global system led by the International Sustainability Standards Board’s comprehensive baseline of disclosure.”

The 2020 study data also shows 89% of companies presented at least some information in each of four categories: greenhouse gasses, other environmental factors, social and governance. Yet only 43% provided assurance for all four categories. The most common area for independent assurance was greenhouse gases (95%).

Seventy percent of global companies that engaged a professional accounting firm to perform the ESG assurance engagement chose the firm that audits their financial statements.

“High-quality reporting requires high-quality assurance,” said Susan S. Coffey, CPA, CGMA, AICPA & CIMA’s CEO of public accounting. “Auditors already have a holistic view of a company’s risk profile, structure and processes, so it makes sense for that firm to also engage in ESG assurance. Professionally qualified and licensed accountants have the requisite expertise, objectivity, integrity and commitment to professional standards that are essential for instilling trust in ESG reporting.”

About the Study

IFAC and AICPA & CIMA partnered with Audit Analytics to understand the state of play involving environmental, social, and governance (ESG) reporting and assurance practices on a global basis. The inaugural version of the study was published last year. This latest update reviewed data from 1,400 global companies from the G20 nations plus Hong Kong S.A.R., China and Singapore. The full methodology is referenced within the study.

About IFAC

IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 180 members and associates in 135 jurisdictions, representing more than 3 million accountants in public practice, education, government service, industry, and commerce.

About the Association of International Certified Professional Accountants, and AICPA & CIMA

The Association of International Certified Professional Accountants (the Association), representing AICPA & CIMA, advances the global accounting and finance profession through its work on behalf of 689,000 AICPA and CIMA members, students and engaged professionals in 196 countries and territories. Together, we are the worldwide leader on public and management accounting issues through advocacy, support for the CPA license and specialized credentials, professional education and thought leadership. We build trust by empowering our members and engaged professionals with the knowledge and opportunities to be leaders in broadening prosperity for a more inclusive, sustainable and resilient future.

The American Institute of CPAs (AICPA), the world’s largest member association representing the CPA profession, sets ethical standards for its members and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state and local governments. It also develops and grades the Uniform CPA Examination and builds the pipeline of future talent for the public accounting profession.

The Chartered Institute of Management Accountants (CIMA) is the world’s leading and largest professional body of management accountants. CIMA works closely with employers and sponsors leading-edge research, constantly updating its professional qualification and professional experience requirements to ensure it remains the employer’s choice when recruiting financially trained business leaders.

View source version on businesswire.com:https://www.businesswire.com/news/home/20220801005286/en/

CONTACT: Media:Jennifer DiClerico

IFAC

212.286.9344

jenniferdiclerico@ifac.orgJeff May

AICPA & CIMA

212.596.6122

jeffrey.may@aicpa-cima.com

KEYWORD: NEW YORK UNITED STATES NORTH AMERICA

INDUSTRY KEYWORD: BANKING ACCOUNTING PROFESSIONAL SERVICES FINANCE

SOURCE: The Association of International Certified Professional Accountants

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PUB: 08/01/2022 08:04 AM/DISC: 08/01/2022 08:04 AM

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Mon, 01 Aug 2022 00:30:00 -0500 en text/html https://www.bakersfield.com/ap/news/more-companies-obtaining-independent-assurance-on-sustainability-data-according-to-global-study-by-ifac-aicpa/article_0199d8f4-face-5f25-bf43-0a66a7d3e299.html
Killexams : More Companies Obtaining Independent Assurance on Sustainability Data, According to Global Study by IFAC, AICPA & CIMA
  • 58% of global companies obtained ESG assurance in 2020

  • Assurance engagements were mostly limited in scope

  • 61% of ESG assurance services were performed by professional accounting firms, with substantial variation in practice within different jurisdictions

NEW YORK, August 01, 2022--(BUSINESS WIRE)--The number of global companies obtaining independent assurance on their environmental, social and governance (ESG) information increased from 51% to 58% in 2020, compared to the previous year, according to new data from the International Federation of Accountants (IFAC), American Institute of CPAs (AICPA) and Chartered Institute of Management Accountants (CIMA), the latter two of which represent the unified voice of the Association of International Certified Professional Accountants.

The 2020 information released today is an update to the accounting bodies’ inaugural study last year that examined global trends in both sustainability-related reporting and its assurance. This latest update offers the first benchmark of progress relative to the original data. A follow-up study that incorporates 2021 information is expected to be released at a later date.

When it comes to ESG assurance, 82% of engagements were limited in scope in 2020, essentially the same as in 2019 (83%). Some 61% of assurance engagements were performed by audit firms on a global basis, a slight decline from the previous year (63%). Jurisdictions with some of the highest rates of assurance performed by professional accountants include Australia, France, Italy, Germany and Spain. In other countries, including South Korea, the United Kingdom and the United States, most assurance engagements are conducted by service providers outside of the accountancy profession. Professional accountants have high professional standards, including independence, and are subject to regulatory oversight, which is critical in this space.

On the reporting side, the study found 92% of global companies provided some ESG data to investors, either through integrated, annual or standalone reports. The use of, or reference to, Sustainability Accounting Standards Board (SASB) standards more than doubled in 2020. This is important because new disclosure proposals from the International Sustainability Standards Board (ISSB) include and build upon SASB standards. (SASB’s parent organization, the Value Reporting Foundation, will consolidate into the IFRS Foundation on Aug. 1, 2022, to support the work of the ISSB.)

"It’s encouraging to see continued high levels of reporting on sustainability information and an overall increase in assurance globally," said IFAC CEO Kevin Dancey. "But our research tells us that 80% of companies are using multiple frameworks or standards, which results in data that is not consistent, comparable or decision-useful for investors, stakeholders or society at large. Sustainability reporting and assurance will only reach its full potential when it is based on a harmonized global system led by the International Sustainability Standards Board’s comprehensive baseline of disclosure."

The 2020 study data also shows 89% of companies presented at least some information in each of four categories: greenhouse gasses, other environmental factors, social and governance. Yet only 43% provided assurance for all four categories. The most common area for independent assurance was greenhouse gases (95%).

Seventy percent of global companies that engaged a professional accounting firm to perform the ESG assurance engagement chose the firm that audits their financial statements.

"High-quality reporting requires high-quality assurance," said Susan S. Coffey, CPA, CGMA, AICPA & CIMA’s CEO of public accounting. "Auditors already have a holistic view of a company’s risk profile, structure and processes, so it makes sense for that firm to also engage in ESG assurance. Professionally qualified and licensed accountants have the requisite expertise, objectivity, integrity and commitment to professional standards that are essential for instilling trust in ESG reporting."

About the Study

IFAC and AICPA & CIMA partnered with Audit Analytics to understand the state of play involving environmental, social, and governance (ESG) reporting and assurance practices on a global basis. The inaugural version of the study was published last year. This latest update reviewed data from 1,400 global companies from the G20 nations plus Hong Kong S.A.R., China and Singapore. The full methodology is referenced within the study.

About IFAC

IFAC is the global organization for the accountancy profession dedicated to serving the public interest by strengthening the profession and contributing to the development of strong international economies. IFAC is comprised of 180 members and associates in 135 jurisdictions, representing more than 3 million accountants in public practice, education, government service, industry, and commerce.

About the Association of International Certified Professional Accountants, and AICPA & CIMA

The Association of International Certified Professional Accountants (the Association), representing AICPA & CIMA, advances the global accounting and finance profession through its work on behalf of 689,000 AICPA and CIMA members, students and engaged professionals in 196 countries and territories. Together, we are the worldwide leader on public and management accounting issues through advocacy, support for the CPA license and specialized credentials, professional education and thought leadership. We build trust by empowering our members and engaged professionals with the knowledge and opportunities to be leaders in broadening prosperity for a more inclusive, sustainable and resilient future.

The American Institute of CPAs (AICPA), the world’s largest member association representing the CPA profession, sets ethical standards for its members and U.S. auditing standards for private companies, not-for-profit organizations, and federal, state and local governments. It also develops and grades the Uniform CPA Examination and builds the pipeline of future talent for the public accounting profession.

The Chartered Institute of Management Accountants (CIMA) is the world’s leading and largest professional body of management accountants. CIMA works closely with employers and sponsors leading-edge research, constantly updating its professional qualification and professional experience requirements to ensure it remains the employer’s choice when recruiting financially trained business leaders.

View source version on businesswire.com: https://www.businesswire.com/news/home/20220801005286/en/

Contacts

Media:

Jennifer DiClerico
IFAC
212.286.9344
jenniferdiclerico@ifac.org

Jeff May
AICPA & CIMA
212.596.6122
jeffrey.may@aicpa-cima.com

Mon, 01 Aug 2022 00:25:00 -0500 en-US text/html https://finance.yahoo.com/news/more-companies-obtaining-independent-assurance-120400649.html

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