Regarded as a cornerstone of support within the organization, NASBA appoints as many as 30 committees and task forces annually. Through the work of these committees, NASBA volunteers and staff address current and emerging issues affecting state boards of accountancy. Topics range from ethics, education, and global regulation in accounting principles to the development of model rules for the member boards’ consideration.
Below is a listing of NASBA’s current Committees accompanied with each Committee’s Charge. To view the committee members and staff liaisons, click the Committee name.
Accountancy Licensee Database (ALD) Committee
Promote and assist with implementation of the ALD in every state and territory.
Administration and Finance Committee
Oversee and monitor the financial operations of NASBA.
Audit Committee
Review the scope of the independent audit of NASBA’s financial statements and recommend to the NASBA Board of Directors the audit firm to perform the following year’s independent audit.
Awards Committee
Review nominees for the NASBA Distinguished Service Award, William H. Van Rensselaer Public Service Award and Lorraine P. Sachs Standard of Excellence Award. Recommend to the Board of Directors the proposed recipients of the awards.
Board of Directors
Bylaws Committee
In response to suggestions from the Boards of Accountancy, Board of Directors and NASBA committees, review Bylaws and Articles of Incorporation for clarity and consistency and recommend changes as needed.
Communications, Outreach and Relations Committee
Develop and promote innovative and unique programs and methods for communications by state boards of accountancy and NASBA with other agencies, consumers, the CPA profession, related professionals and legislative bodies. Enhance outreach and relations with state boards and their constituents, assist in the implementation of management initiatives beneficial to boards of accountancy, and recognize outstanding performance by individual state board members and their staff. (Formerly Communications Committee)
Compliance Assurance Committee
Explore, develop and implement opportunities for state boards to become uniformly involved in standard setting and oversight of mandatory peer review or other compliance assurance review programs.
CBT Examination Administration Committee
Assist State Boards in resolving administration and operational issues for the computer based examination system, and coordinate communications and surveys of State Boards regarding the Uniform CPA Examination.
CPA Examination Review Board (ERB)
Review, evaluate and report on the appropriateness of the policies and procedures utilized in the preparation, grading and administration of the Uniform CPA Examination and other examinations in general use by boards of accountancy for the licensing of certified public accountants; examine such records, and make such observations, inspections and inquiries as it deems necessary; report annually to the boards of accountancy.
CPE Committee
Monitor the statements on standards for continuing professional education to encourage implementation by state boards, develop aids and interpretations and oversee the sponsor membership appeal process. Lead the bi-annual CPE Conference.
Education Committee
Explore and define issues related to educational requirements for entry into and a successful career in the accounting profession, including effective implementation of UAA Rules 5-1 and 5-2 among the 55 jurisdictions. Encourage collaboration between the education community and profession to proactively address issues relative to college curriculum and the jurisdictions’ individual education rules. Address issues contained in ACAP’s recommendations. Administer NASBA’s research grants awarded to address these and other regulatory issues.
Enforcement Resource Committee
To maintain and enhance the “Enforcement Manual” designed for use by state boards as a resource in enforcement. To assess and provide resource support in areas such as discovery, investigations, expert witness sourcing and other areas deemed necessary. To continue to assist state boards and other regulatory agencies in the referral process.
Ethics and Professional Issues Committee
Monitor and evaluate the issues of AICPA’s PEEC, to harmonize ethics standards of state boards with other regulatory bodies. To promote the development and adoption of UAA ethics provisions uniformly among the states, and to share with state boards emerging ethics and other professional issues.
Executive Directors Committee
Provide Executive Director colleagues a platform for education and information exchange, provide NASBA with administrative and regulatory perspective, and facilitate cooperation and understanding among common-ground entities.
Global Strategies
Identify and assert state boards’ influence on international issues including accounting principles, auditing standards, standards of ethics and education, and other aspects of the accounting profession as they affect the regulation of accounting professionals. Manage and monitor NASBA’s periodic International Forum. Identify and refer issues to appropriate NASBA committees and/or task forces for action and monitor results.
International Qualifications Appraisal Board
Review accounting qualifications of other countries, negotiate reciprocity agreements with the professional accounting organizations and make reciprocity recommendations to state boards of accountancy.
Nominating Committee
Nominate officers and directors, in accordance with NASBA’s Bylaws.
Past Chair Advisory Council
Review NASBA’s current issues and identify past activities that could help significantly in analyzing present problems.
Regulatory Response Committee
Develop regulatory responses to issues embodied in accounting and auditing exposure drafts and statements, and drafts and statements of other entities that will impact the state boards’ regulatory and enforcement responsibilities.
Relations With Member Boards
Provide for the exchange of information and ongoing communications between NASBA and its member boards. In coordination with NASBA Officers, visit state boards in respective regions to identify issues, obtain input and report on NASBA and other state boards’ activities. Identify issues for Regional Meetings and recommend sites and alignments.
State Board Relevance and Effectiveness Committee
Promote a legislative template for self-directed, semi-independent Boards of Accountancy and enhance state boards’ relevance, effectiveness, and operational and financial independence. Such efforts will include assisting with best practices in legislative management, interaction with professional groups, regulatory bodies and the public, including Board and legislative testimony.
Uniform Accountancy Act (UAA) Committee
Monitor the need for revisions to the UAA and the Model Rules, including proposals from other NASBA Committees, and suggest appropriate new revised provisions to the NASBA Board of Directors for approval and release for exposure and comment.
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