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By Art Winstead ASU 2015–02 is an amendment to existing consolidation guidance in the Codification (Topic 810). ASU 2015–02 does a lot of things in its 146 pages. The FASB stated “2015 – 02 is an improvement to current GAAP because it simplifies current GAAP and reduces the number of consolidation models/criteria through the elimination…

NCACPA, in conjunction with the AICPA, NC Chamber of Commerce, NASBA, and three large accounting firms submitted or resubmitted amicus curiae briefs on the CommScope Credit Union v. Butler & Burke case. Please find the completed briefs below. Brief filed by NCACPA, AICPA and Center for Audit Quality Brief filed by US Chamber of Commerce Brief filed…

AICPA award honors outstanding CPA exam performers.  The American Institute of CPAs has recognized NCACPA members Sarah Watkins Carver, Ashlyn Lane Congdon, John Norcio, and Yoo Young Park as winners of the 2014 Elijah Watt Sells Award. The award is bestowed upon candidates who have obtained a cumulative average score above 95.50 across all four sections of the Uniform…

NCACPA’s Chair of the Board, Cindy Brown, CPA, CEBS, announced yesterday that long-time Chief Executive Officer, Jim Ahler, CAE, is retiring effective April 30, 2016. Prior to joining NCACPA in 1988, Jim was the Executive Director of the Kentucky State Board of Accountancy in Louisville. While in Kentucky, he was active on various national committees…