FRF for SMEs Comment Process and Letters Received 


    The AICPA is seeking comments on the proposed FRF for SMEs from stakeholders in the financial reporting of privately owned, small- and medium-sized entities, including financial statement preparers, CPA practitioners and financial statement users.

    Comments about the specific content of each chapter of the FRF for SMEs, including technical sufficiency, comprehensiveness, relevance and suitability are sought and are most helpful when they refer to specific paragraphs, include the reasons for the comments, and, when appropriate, make specific suggestions for any proposed changes to wording.

    Written comments on the exposure draft become part of the public record of the AICPA and are available for public inspection via download (see below), and at the offices of the AICPA, for one year after January 31, 2013.

    Comment Period

    The comment period for this exposure draft has closed.

    Comments Received


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