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NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY (NASBA)

– Sadler becomes chair, 39

NEGLIGENCE

– Akai Holdings, E&Y settles negligence suit in Hong Kong bankruptcy case, suspends partner, 914
– KPMG LLP, suit against firm and employees alleging failure to disclose tax information resulting in breach of contract properly dismissed (3d Cir.), 43
– Misrepresentations about Schwab fund, putative class action suit allowed to proceed in part (N.D. Cal.), 176

NEW JERSEY

– PricewaterhouseCoopers and Bermuda affiliate settle N.J. lawsuit alleging fraud and accounting improprieties at Tyco over losses in pension funds (D.N.H.), 274

NEW YORK

– State Senate approves first major legal reform of accounting profession in 60 years, 42; governor signs bill, 131; CPAs must resister with state, take classes, 725

NONPROFIT ORGANIZATIONS

– BNA adds new portfolios to series, 282; 457
– FASB to establish not-for-profit advisory council (NAC), 978
– FIN 48 guidance

See NONPUBLIC ENTERPRISES

– Mergers and acquisitions, goodwill and intangible asset accounting, FASB to issue final standard on merger and acquisition accounting, 211; new standard, FAS 164, issued, 481; nonprofits need to pay attention to new standard, FASB panel says, 898

NONPUBLIC ENTERPRISES

– IASB nears completion of IFRS for nonpublic firms, EU considers reporting exemption for micro companies, 217; IASB declines to re-expose standard for small and medium-sized entities, seeks name change, 318; IASB releases new standard, 625; small private U.S. firms consider option of adopting, 709; Deloitte survey highlights advantages for SMEs, 710
– Uncertain tax positions, FASB defers effective date for FIN 48, 28; guidance expected by June, 352; proposed guidance issued, 482; guidance for passthroughs and not-for-profits, staff to move ahead on drafting final ballot, 621; final guidance for private, passthroughs and not-for-profits issued, entities still not ready, 831; final guidance issued revising disclosure requirements, 842; correction of feature report on page 831, 887; effective date clarified, 938; detailed analysis, SplRpt (9/18/09)

NORTH AMERICAN SECURITIES ADMINISTRATORS ASSOCIATION (NASAA)

– Review of key SEC initiatives including mutual recognition and IFRS adoption, state regulators urge in NASAA legislative agenda, 142

NOT-FOR-PROFIT ORGANIZATIONS

See NONPROFIT ORGANIZATIONS

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