Oct. 31, 2013
American Institute of Certified Public Accountants
1211 Avenue of the Americas
New York, NY 10036-8775
Submitted via email to [email protected]
Re: Exposure Draft on Attestation Standards: Clarification and Recodification
Dear Board members:
On behalf of the 11,000 members of the Virginia Society of Certified Public Accountants (VSCPA), we have reviewed the proposed Exposure Draft on the Attestation Standards: Clarification and Recodification issued by the American Institute of Certified Public Accountants (AICPA). The VSCPA is a leading professional association dedicated to enhancing the success of all CPAs and their profession by communicating information and vision, promoting professionalism, and advocating members’ interests. The VSCPA membership consists of more than 11,000 individual members who actively work in public accounting, private industry, government and education.
We appreciate the work the AICPA has undertaken on this effort and the opportunity to respond to this Exposure Draft. The VSCPA supports the AICPA’s efforts to clarify and codify the Attestation Standards. Following on the heels of the Codification of Statements on Auditing Standards, the Codification of the Attestation Standards is a logical and needed move. We are supportive of the proposed restructuring and also with the proposed changes to the Statements on Standards for Attestation Engagements.
Again, the VSCPA appreciates the opportunity to respond to this Exposure Draft. Please direct any questions or concerns to VSCPA Government Affairs Director Emily Walker at [email protected] or (804) 612-9428.
Michael Wagner, CPA, CGFM
2013–14 VSCPA Accounting & Auditing Advisory Committee
Michael Wagner, CPA (Chair)
Joshua Keene, CPA (Vice chair)
Michael Cahill, CPA
Heather Flanagan, CPA
Mitchell Hartson, Jr., CPA
Staci Henshaw, CPA
Stephen Holton, CPA
Jack Reagan, CPA
Charles Valadez, CPA