Industry Insights


Knowing you need information specific to your industry or your clients' industries, Industry Insights provides financial reporting information for topics important to your industry. For certain industries the AICPA has Expert Panels, which are noted below. Expert Panels serve to protect the public interest and serve the needs of AICPA members on financial and business reporting and audit and attest services, as applicable, by bringing together knowledgeable parties in the specialized industry to deliberate and come to agreement on issues important to the industry.

Knowing you need information specific to your industry or your clients' industries, Industry Insights provides financial reporting information for topics important to your industry. For certain industries the AICPA has Expert Panels, which are noted below. Expert Panels serve to protect the public interest and serve the needs of AICPA members on financial and business reporting and audit and attest services, as applicable, by bringing together knowledgeable parties in the specialized industry to deliberate and come to agreement on issues important to the industry.

State and Local Governments	Not-for-Profit Entities
	State and Local Governments Expert Panel Visit the Governmental Audit Quality Center		Not-for-Profit Entities Expert Panel Visit the Governmental Audit Quality Center Additional Industry Guidance: Measurement of Fair Value for Certain Transactions of Not-for-Profit Entities Relationships With Another Not-for-Profit Entity Recognition Principles Executive Compensation Limits Social Impact Bonds

State and Local Governments

Not-for-Profit Entities

Additional Industry Guidance:


Employee Benefits Plans	Depository and Lending Institutions
	Employee Benefit Plans Expert Panel Visit the Employee Benefit Plans Audit Quality Center Additional Industry Guidance: Reports on Financial Statements of Employee Benefit Plans Service Organizations and Using SSAE No. 16 Reports Fair Value Measurement: ASU No. 2011-04 Moving Ahead for Progress in the 21st Century Act	Depository and Lending Institutions Expert Panel Additional Industry Guidance: Substantive Procedures Troubled Debt Restructurings Allowance for Loan and Lease Losses

Employee Benefits Plans

Depository and Lending Institutions

Additional Industry Guidance:

Depository and Lending Institutions Expert Panel

Additional Industry Guidance:


Investment Companies	Stockbrokerage and Investment Banking
	Investment Companies Expert Panel Additional Industry Guidance: Illustrative Auditor’s Report on the Financial Statements of a Nonregistered Investment Company—Unmodified Opinion Taxation of a RIC's Taxable Income and Net Capital Gains Consolidation of Investment Companies Achieving Common Fair Value Measurements and Disclosure Requirements	Stockbrokerage and Investment Banking Expert Panel Additional Industry Guidance: General Auditing Considerations Interim Inspection Program SEC Rule 17a-5 Revisions

Investment Companies

Stockbrokerage and Investment Banking

Investment Companies Expert Panel

Additional Industry Guidance:

Stockbrokerage and Investment Banking Expert Panel

Additional Industry Guidance:


Insurance Entities	Health Care Entities
	Insurance Entities Expert Panel Additional Industry Guidance: Auditing FASB ASU No. 2010-26 Generally Accepted Accounting Principles and Deferred Acquisition Costs Captive Insurance Entities Premium Deficiencies	Health Care Entities Expert Panel Additional Industry Guidance: Accounting and Financial Reporting Requirements Accounting for Electronic Health Record Incentive Payments

Insurance Entities

Health Care Entities

Insurance Entities Expert Panel

Additional Industry Guidance:

Health Care Entities Expert Panel

Additional Industry Guidance:


Common Interest Realty Associations		Construction Contractors
	Additional Industry Guidance: Common Interest Realty Associations Wiki		Additional Industry Guidance: Disclosures of Multiemployer Pension Plans Differences Between Financial Accounting and Income Tax Accounting Interest-Only Loans

Airlines		Oil and Gas Extracting Entities
	Additional Industry Guidance: Frequent Flyer Programs Leased Property and Equipment		Additional Industry Guidance: Audit Risk Fair Value Measurement


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