AICPA Committees
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Description
This Form of Regulatory Public Accounting Bill is presented not as a model bill but as a guide to aid state committees on legislation in planning for state bills. The Institute's committee on state legislation believes it desirable that the various state bills shall conform in principle to this Form of Regulatory Public Accounting Bill but calls attention of state committees on legislation to the fact that many of the details are subject to change to meet the conditions which exist in a particular state. Examples of provisions which may be varied in bills for state enactment are: (1) provisions for personnel of a state board and method of appointment, (2) compensation of board members, (3) educational and experience requirements, and (4) provisions for examination fees and for re-examinations. The Institute's committee on state legislation has prepared this bill with the understanding that each state committee will employ legal counsel and that the form of regulatory bill will be examined by such counsel as to conformity with existing state laws. The following are illustrations of provisions of a state law which will require advice of counsel within the state for which the legislation is drafted: (1) provision for requiring aid of a court in compelling attendance of a witness, and (2) provision for handling of board funds.
Publication Date
1945
Relational Format
pamphlet
Publisher
Originally published by: American Institute of Accountants. Committee on State Legislation
Keywords
Accounting --Law and Legislation -- United States
Disciplines
Accounting | Taxation
Recommended Citation
American Institute of Accountants. Committee on State Legislation, "Form of regulatory public accounting bill" (1945). AICPA Committees. 63.
https://egrove.olemiss.edu/aicpa_comm/63
Comments
Original pamphlet is part of the University of Mississippi Library. American Institute of Certified Public Accountants Library Collection