The Professional Standards Committee responds to exposure drafts issued by accounting and auditing standard setting bodies. The Professional Standards Committee invites members to submit comments to the committee in its deliberations on exposure drafts of accounting or reporting standards.
Response letter archive
- AICPA Exposure Draft - Proposed Statement on Standards for Attestation Engagements
- FASB exposure draft, Proposed Accounting Standards Update, Collaborative Arrangements (Topic 808): Targeted Improvements
- GASB Accounting for Interest Cost during the Period of Construction
- GASB Accounting and Financial Reporting for Majority Equity Interests
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Omnibus Standards for Accounting and Review Services 2018
Proposal no longer available | View TXCPA comment letter
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AICPA ARSC exposure draft, Proposed Statement on Standards for Attestation Engagement - Selected Procedures
Proposal no longer available | View TXCPA comment letter
- GASB - Proposed Statement on Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements
- GASB Exposure Draft on Leases
- FASB - Exposure draft on Intangibles-Goodwill and other (Topic 350)
- FASB Proposed Accounting Standards Update - Consolidation (Topic 810)
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AICPA ASB ED - Proposed Statement on Auditing Standards- Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
Proposal no longer available | View TXCPA comment letter
- PCAOB Proposed Auditing Standard-Auditing Accounting Estimates, Including Fair Value Measurements and Proposed Amendments to PCAOB Auditing Standards
- PCAOBs Proposed Amendments to Auditing Standards For Auditor’s Use of the Work of Specialists
- GAO Government Auditing Standards (Yellow Book) 2017 Exposure Draft
- AICPA Professional Ethics - Proposed Interpretations Responding to Non-compliance with Laws and Regulations (NOCLAR)
- GASB Financial Reporting Model - Government Funds
- AICPA PEEC: Revised Definitions of Client and Attest Client as well as Related Definitions, Interpretations, and Other Guidance
- GASB Proposed Statement Omnibus 201X
- GASB - Proposed Statement - Certain Debt Extinguishment Issues
- PCAOB Docket 029: Improving Transparency Through Disclosure of Engagement Partner and Certain Other Participants in Audits
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AICPA Proposed Statements on Standards for Accounting and Review Services
Proposal no longer available | View TXCPA comment letter
- FASB - ED (Topic 832) on Disclosures by Business Entities about Government Assistance
- PCAOB - Exposure Draft on Engagement Quality Review
- AICPA Professional Ethics Executive Committee - Omnibus Proposal
- GASB - ED Certain Asset Retirement Obligations
- PCAOB - The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (Re-issued) Exposure Draft
- PCAOB - Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors Exposure Draft