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Welcome to the AICPA's new Financial Reporting Center

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As an AICPA member you will find resources to assist you across the entire financial reporting process. Whether you are involved in accounting, preparing financial statements, or performing compilation, review, audit, attest, or assurance and advisory engagements, this new Center will support you in the execution of high-quality financial reporting by providing:

  • Financial reporting news and developments
  • Financial reporting guidance and resources such as articles, presentations, and frequently asked questions
  • Industry insights on important financial reporting topics
  • A Standards Tracker to help you stay current on recently issued FASB, ARSC, and ASB standards
  • Insight and guidance to help you avoid common financial reporting pitfalls
We welcome your feedback on the new Center.

The AICPA State Regulatory and Legislative Affairs Team supports sound state-level policymaking that promotes the profession while protecting the public interest by monitoring regulatory and legislative activities and trends, facilitating discussions and information sharing, and serving as an information and research clearinghouse and resource provider.
Uniform Accountancy Act
The Uniform Accountancy Act (UAA) is a model bill to regulate the practice of public accountancy.
UAA Model Rules
The UAA Model Rules promote uniformity in the regulation of public accounting and are used to implement the UAA.
CPA Mobility Tool
This free online tool helps CPAs and accounting firms understand the implications of CPA Mobility.

CPA Mobility Tool 

AICPA and NASBA have developed a valuable tool to help CPAs and accounting firms understand the implications of CPA Mobility as they enter engagements across state lines. The goal was to create a tool that could easily provide a straightforward answer to the common question CPAs ask when trying to understand mobility, which is “Does Mobility apply to me?”

To access the tool visit CPAmobility.org.

CPA Mobility Implementation 

Enactment - Implementation - Navigation 

 
  • Does this apply to me?
  • How do I navigate through all this?
  • Does the other state offer a practice privilege?
  • Which states have enacted mobility laws?

See our CPA Mobility page for more information.

AICPA TV 

CPA Mobility Map

AICPA and the National Association of State Boards of Accountancy (NASBA) have developed a free online tool to help CPAs and accounting firms across the country understand the implications of CPA Mobility.

More on AICPA TV

CPE Standards Given Final Approval 

The Boards of Directors for both AICPA and the National Association of State Boards of Accountancy (NASBA) announced the final approval of the Statement on Standards for Continuing Professional Education (CPE) Programs.
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