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Government auditing standards and single audits, March 1, 2017: 28-15: 2018: Government auditing standards and single audits, March 1, 2018: 28-16: 2019: Government auditing standards and single audits, March 1, 2019: 28-17: 2020: Government auditing standards and single audits, April 1, 2020: 29-01: 1934: Audits of governmental bodies full ...
The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments in the United States. [1] As with most of the entities involved in creating GAAP in the United States, it is a private, non-governmental organization.
The 2018 version of the Code makes it clear that professional accountants, in whatever capacity they are engaged, cannot turn a blind eye to NOCLAR. The provisions in the Code, including NOCLAR guide ethical behavior and help professional accountants uphold their responsibility to act in the public interest.
The codification allows a free basic view or paid professional view to the public. The professional view requires an annual subscription up to $940 depending on concurrent users. [3] Discounts may apply to multiple concurrent users. [4] The codification is used by accounting and reporting professionals, analysts and investors.
The Illinois Department of Financial and Professional Regulation (IDFPR) is the Illinois state government code department [1] [2] that through its operational components, the Division of Banking, Division of Financial Institutions, Division of Professional Regulation, and Division of Real Estate, oversees the regulation and licensure of banks and financial institutions, real estate businesses ...
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Technical Information Service Inquiries and Replies included in AICPA Technical Practice Aids; Accounting textbooks, handbooks, and articles. The FASB issues an Accounting Standards Update (Update or ASU) to communicate changes to the FASB Codification, including changes to non-authoritative SEC content. ASUs are not authoritative standards. [5]
The Secretary of State maintains the style manual for the Illinois Administrative Code and Illinois Register on its website. [4] One notable feature of the Code and Register text is the use of italics (or, in less recently updated sections, all caps) to indicate that a particular set of words is quoting or closely summarizing statutory text; a reference to the relevant section of the Illinois ...