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    Financial Reporting Advocacy 

    The AICPA monitors and advocates on financial reporting matters affecting the accounting profession. The Financial Reporting Executive Committee (FinREC), Auditing Standards Board (ASB), and Accounting and Review Services Committee (ARSC) monitor and influence the form and content of pronouncements from those bodies having authority over financial reporting standards including accounting, compilation, review, audit, attest, and quality control standards. View the AICPA's positions here on the matters important to you.

     

    2014 Months in Review

    Risk Assessment and Internal Control Publications
    A description of publications available on risk assessment.

    Prospective Financial Information
    A description of publications available on prospective financial information.

    Service Organizations Publications
    A description of publications available on service organizations.

    IFRS Publications
    A description of publications available on IFRS.

    Property and Liability Insurance Entities
    A description of publications available on property and liability insurance entities.

    Oil and Gas Producing Entities
    A description of publications available on oil and gas producing entities.

    Life and Health Insurance Entities
    A description of publications available on life and health insurance entities.

    Not-For-Profit Entities
    A description of publications available for not-for-profit entities.

    Independence and Ethics
    A description of publications available on independence.

    Health Care Entities
    A description of products available for health care entities.

    Depository and Lending Institutions
    A description of products available on depository and lending institutions.

    Compilation and Review Engagements
    A description of publications available on compilation and review engagements.

    Gaming
    A description of publications available on the gaming industry.

    Government Auditing Standards and Circular A-133
    A description of publications available on Government Auditing Standards and Circular A-133.

     

    2014 Months in Review

    Risk Assessment and Internal Control Publications
    A description of publications available on risk assessment.

    Prospective Financial Information
    A description of publications available on prospective financial information.

    Service Organizations Publications
    A description of publications available on service organizations.

    IFRS Publications
    A description of publications available on IFRS.

    Property and Liability Insurance Entities
    A description of publications available on property and liability insurance entities.

    Oil and Gas Producing Entities
    A description of publications available on oil and gas producing entities.

    Life and Health Insurance Entities
    A description of publications available on life and health insurance entities.

    Not-For-Profit Entities
    A description of publications available for not-for-profit entities.

    Independence and Ethics
    A description of publications available on independence.

    Health Care Entities
    A description of products available for health care entities.

    Depository and Lending Institutions
    A description of products available on depository and lending institutions.

    Compilation and Review Engagements
    A description of publications available on compilation and review engagements.

    Gaming
    A description of publications available on the gaming industry.

    Government Auditing Standards and Circular A-133
    A description of publications available on Government Auditing Standards and Circular A-133.

    FinREC 

    Financial Reporting Executive Committee (FinREC)
     
    FinREC determines the AICPA's technical policies regarding financial reporting and is the AICPA’s spokesbody on those matters, with the ultimate purpose of serving the public interest by improving financial reporting. As such, FinREC monitors and influences the form and content of pronouncements of bodies having authority over accounting and financial reporting standards, including FASB, FASAB, GASB, and the IASB, among others.

    Visit the Accounting and Financial Reporting Positions and Comment Letters page to learn more about positions taken on accounting and financial reporting issues that are important to you.

    ASB & ARSC 

    Auditing Standards Board (ASB)

    ASB promotes high quality, objective audit and attestation services at a reasonable cost and in the best interests of the profession and the beneficiaries of those services, with the ultimate purpose of serving the public interest. As such, the ASB monitors and influences the form and content of pronouncements of bodies having authority over audit, attest, and quality control standards. Access ASB
    consultation papers and comment letters for the latest advocacy efforts.


     Accounting and Review Services Committee (ARSC)

    ARSC promotes high quality, objective compilation and review services in the best interests of the profession, their clients and the general public. As such, ARSC monitors and influences the form and content of pronouncements of bodies having authority over compilation and review standards. Access ARSC consultation papers and comment letters for more insight.
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