...Mark D. Sheldon SUMMARY A perennial challenge in the accounting profession is how to aggregate and share instances of practitioner misconduct among numerous relevant parties. At present, both the American Institute of Certified Public Accountants (AICPA) and National Association of State Boards...

...Jack L. Armitage; Shane R. Moriarity SUMMARY This study examines trends in the disciplinary sanctions imposed by the American Institute of Certified Public Accountants (AICPA) over the 35-year period 1980–2014. It reveals that the sizable increase in the number of sanctions that followed the 1988...

... to be conversant with multiple sets of standards. This is the approach taken by the GAO in setting GAGAS. For example, the recent (December 2011) revision of the GAO Yellow Book documenting GAGAS notes that: “[f]or financial audits and attestation engagements, GAGAS incorporates by reference AICPA standards” ( GAO...