About IMA®

Small Business Financial and Regulatory Affairs Committee

IMA's Small Business Financial and Regulatory Affairs Committee (SBC) addresses issues that impact small and medium-sized organizations.

On behalf of IMA's members and all accounting professionals working within these organizations, SBC engages and suggests solutions to standard-setters and regulatory agencies such as the Financial Accounting Standards Board, Securities and Exchange Commission, International Accounting Standards Board, Small Business Administration, American Banking Association, Internal Revenue Service and others.

For inquiries about the Small Business Financial and Regulatory Affairs Committee, please contact:
Linda Devonish - Mills, CMA,CPA
Director, Market Advocacy
lmills@imanet.org
201-474-1645

Comment Letters and Related Documents

March 30, 2012

COSO Exposure Draft - Revised Internal Control Framework

December 22, 2011

FAF Proposal on Standard Setting Procedures for Private Companies

December 22, 2011

PCAOB Concept Release on Auditor Independence and Rotation

September 22, 2011

PCAOB Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements

July 11, 2011

FIN #48 Questionnaire

September 15, 2010

Response to Blue Ribbon Panel’s Request

May 08, 2009

FASB Exposure Draft: The Hierarchy of Generally Accepted Accounting Principles, a replacement of FASB Statement No. 162

April 15, 2009

FASB/IASB Discussion Paper: Preliminary Views on Financial Statement Presentation

September 29, 2008

FASB Exposure Draft: "Conceptual Framework for Financial Reporting"

August 04, 2008

SEC Proposed Rule: “Interactive Data Improvements to Financial Reporting”

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