Prior to 2007, most of these publications were called “Bulletins” or “Interpretations,” but all have been re-designated using the new naming structure which more accurately reflects the use of each document.
Who approves the documents?
Model Forms, Model Form Modifications, Model Form Interpretations, and Accounting Guidelines are approved by the COPAS Council. Such documents are intended to represent a broad consensus of COPAS membership. Other COPAS documents are approved by the Board of Directors and are equally important and useful to the industry. These training and reference documents provide education and guidance to the industry for specific job performance in accounting, reporting, and auditing matters.
COPAS publication, TR39, Publications Catalog, describes all the available publications and their usage.