Testimony
The Government Relations and Professional & Technical Standards Teams and PICPA committees work hard to ensure that state, local, and federal policy makers consider the interests of the business environment and the public when drafting and passing legislation and regulation. Listed below are recent testimonies and comment letters given on behalf of PICPA members.
- House Finance Committee Testimony

April 11, 2013
Presented by Jason C. Skrinak, CPA
- Philadelphia City Council Testimony re: Global Business Opportunities
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Feb. 26, 2013
Presented by Matthew D. Melinson, CPA
- Philadelphia City Council Testimony re: Bill Numbers 120822 and 120823
- Dec. 3, 2012
Presented by Matthew D. Melinson, CPA and Robert D. Hornick, CPA
- House Appropriations Committee (Subcommittee on Fiscal Policy) Testimony
- June 8, 2012
Presented by Cheri H. Freeh, CPA and William R. Lazor, CPA
- House Appropriations Committee (Subcommittee on Fiscal Policy) Testimony
- June 5, 2012
Presented by Dan A. Schulder, CPA - Cozen O'Connor
- House Finance Committee Testimony - May 21, 2012

Presented by Cheri H. Freeh, CPA, PICPA President
- House Finance Committee Testimony
- Oct. 17, 2011
Presented by William R. Lazor, CPA
- House Professional House Professional Licensure Testimony
- May 3, 2011
Presented by Cheri H. Freeh, CPA
- House Finance Committee Testimony
- April 14, 2011
Presented by Peter Calcara, CAE
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- Testimony before the Pennsylvania Senate Committees on Banking and Insurance and Finance – April 24, 2007

Presented by William R. Lazor, CPA/PFS, CFE, CSEP
Comment Letters 
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- PICPA Accounting and Auditing Procedures Committee Comment Letter re: Proposed Financial Reporting Framework for Small-and-Medium-Sized Entities
Jan. 30, 2013
- PICPA Professional Ethics Committee Comment Letter re: AICPA PEEC – Exposure Draft
Nov. 16, 2012
- PICPA Accounting and Auditing Procedures Committee Comment Letter re: Private Company Decision-Making Framework—A Framework for Evaluating Financial Accounting and Reporting Guidance for Private Companies
Oct. 30, 2012
- PICPA Accounting and Auditing Procedures Committee Comment Letter re: File Reference No. 2012-200: Proposed Accounting Standards Update, Financial Instruments (Topic 825): Disclosures about Liquidity Risk and Interest Rate Risk
Sept. 25, 2012
- PICPA
Accounting and Auditing Procedures Committee Comment Letter re: File
Reference No.2012-210: Proposed Accounting Standards Update,
Presentation of Financial
Statements (Topic 205): The Liquidation Basis of
Accounting
Sept. 17, 2012
- PICPA IT Assurance Committee Comment Letter re: AICPA Assurance Service Executive Committee Emerging Assurance Technologies Task Force - Proposed Audit Data Standard
Sept. 17, 2012
- PICPA GASB Subcommittee Comment Letter re: Project No. 19-18 Accounting and Financial Reporting Nonexchange Financial Guarantee Transactions
Sept. 12, 2012
- PICPA’s Accounting and Auditing Procedures Committee responded to the Proposed Statements on Standards For Accounting and Review Services (SSARS) issued by AICPA Accounting and Review Standards Committee
Aug. 21, 2012
- PICPA’s Professional Ethics Committee submitted a response to the AICPA PEEC – June 29, 2012 Exposure Drafts - Omnibus Proposals, Interpretations and Rulings
Aug. 21, 2012
- PICPA Business Valuation Committee's response to File Reference No. EITF-12E: Proposed Accounting Standards Update—Entertainment—Films (Topic 926): Accounting for Fair Value Information That Arises after the Measurement Date and Its Inclusion in the Impairment Analysis of UnamortizedFilm Costs
July 16, 2012
- Proposed Statement - Project No. 3-17, Government Combinations and Disposal of Government Operations submitted to GASB - May 31, 2012
- Grant Reform [OMB’s proposals as published in the Federal Register 11778 Vol. 77, No. 39,
on Tuesday, Feb 28, 2012]
April 25, 2012
- FAF’s Post-Implementation Review Report on FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes and Private Company Financial Reporting
Feb. 15, 2012
- File Reference No.2011-220: Proposed Accounting Standards Update, Consolidation (Topic 810): Principal versus Agent Analysis
Feb. 15, 2012
- Preliminary Views (PV) - Economic Condition Reporting: Financial Projections submitted to GASB - Jan. 25, 2012
- Proposed Private Company Standards Improvement Council
Jan. 10, 2012
- PCAOB Rulemaking Docket Matter No. 37: Concept Release on Auditor Independence and Audit Firm Rotation
Dec. 14, 2011
- AICPA PEEC – Exposure Drafts - Omnibus Proposals, Interpretations and Rulings – dated September 23, 2011
Nov. 21, 2011
- Private Company Financial Reporting
Sept. 6, 2011
- Auditor's Reporting Model
Aug. 16, 2011
- Work Plan for the Consideration of Incorporating International Financial Reporting Standards (IFRS) into the Financial Reporting System for U.S. Issuers: Exploring a Possible Method of Incorporation
July 28, 2011
- File Reference - 2011-180 Testing for Goodwill Impairment, Topic 350
June 3, 2011
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