TIC Comment Letters are provided below. Information is provided on technical issues affecting small businesses and the CPAs who serve them.

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TIC Comment Letters by Category:

Peer Review

AICPA Peer Review Board Proposed Revisions to Peer Review Standards July 10, 2007

Ethics Standards

PEEC ED, Networks and Network Firms November 27, 2007   PEEC ED, Conceptual Framework – Meeting the Objectives of the Fundamental Principles August 15, 2007

Accounting Standards

FASB PV, Financial Instruments with Characteristics of Equity June 6, 2008   FASB Proposed FSP FAS 132(R)-a, Employers’ Disclosures about Postretirement Benefit Plan Assets May 5, 2008   FASB Proposed FSP FAS 117-a, NPO Endowment Fund Disclosures and the UPMIFA April 18, 2008   FASB Proposed Agenda Item, Improvements to Standards Roll-out Process (Unsolicited Letter) March 10, 2008   FASB Proposed FSP FIN 48-b, Effective Date of FIN 48 re: Uncertain Tax Positions for Nonpublic Enterprises January 18, 2008   FASB Proposed FSP FAS 157-b, Effective Date of SFAS No. 157, Fair Value Measurements January 15, 2008   FASB Proposed FSP SOP 94-3-a and AAG HCO-a, Consolidation/Equity Method Omnibus for NPOs, including Health Care Organizations November 29, 2007   FASB Proposed FSP APB 14-a, Convertible Debt Instruments That May Be Settled in Cash upon Conversion October 18, 2007   FASB ED, Financial Guarantee Insurance Contracts - Format of Standard Only June 18, 2007   FASB Proposed FSP FAS 154-a, Considering the Effects of Prior-Year Misstatements (Based on SAB 108) May 18, 2007   FASB EDs, Not-for-Profit Organizations: Mergers & Acquisitions and Intangible Assets Acquired February 1, 2007

FASB Private Company Financial Reporting Committee

PCFRC Request for Comment, Definition of a Private Company November 21, 2007   PCFRC Informal Request for TIC Comments, FASB Financial Statement Presentation Project July 24, 2007   PCFRC Request for Comment, Fin 46R – Issues and Questions for Users June 21, 2007   PCFRC Request for Comment, FIN 48 – Issues and Questions for Users June 8, 2007   PCFRC Request for Comment, Agenda Topics June 6, 2007

Auditing Standards

ASB Discussion Paper, Improving the Clarity of ASB Standards June 23, 2007

Governmental Accounting & Auditing

GASB ED, Accouting and Financial Reporting for Derivative Instruments October 26, 2007   GASB ED, Real Estate Held as Investments by Endowments June 29, 2007   GASB ED, Accounting and Financial Reporting for Intangible Assets May 4, 2007   GASB ITC, Fund Balance Reporting January 31, 2007

Compilation and Review Standards

ARSC ED, Omnibus SSARS – 2008 January 12, 2008   ARSC ED, Defining Professional Requirements in SSARS October 24, 2007   ARSC ED, Elimination of Certain References to SASs (including added guidance into the SSARS) May 18, 2007