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The Financial Reporting Center helps CPAs meet the challenges of providing high quality financial reporting. Whether you are a financial statement preparer or a member in public practice, this center provides resources for the entire financial reporting process providing you the information you need to know when you need it.

Spotlight

Government Auditing Standards (Yellow Book) Practice Aids and Tools
The Governmental Audit Quality Center has issued a 2011 Yellow Book Independence—Nonaudit Services Documentation Practice Aid to assist auditors in understanding the independence requirements in the 2011 revision to Government Auditing Standards, which is also referred to as the Yellow Book.
COSO Releases Draft of Updated Internal Control Framework - AICPA Releases Whitepaper
In November 2010, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) announced a project to review and update the 1992 Internal Control - Integrated Framework. The AICPA has drafted a whitepaper regarding the changes in the exposure document.
Comparative Overview of Assurance Services
Educating clients on the differences between services that a CPA provides can be a difficult task. The AICPA has prepared a quick reference guide to clearly deliniate the services that CPAs traditionally provide.




Accounting & Financial Reporting 

CPAs are facing unprecedented changes in financial reporting. Transactions are more complex; economic and regulatory forces demand higher-quality reporting; and FASB convergence efforts propose major changes to U.S. GAAP. Stay up to date through these resources.

Compilation Services and Review Services 

Compilations represent a large portion of many small and medium size firms’ services. Ensure you have the resources needed to execute these engagements.

 



Many CPAs make the mistake of viewing a review engagement as a compilation engagement with only a few procedures added on. However, a review also has elements in common with an audit. Ensure you have the resources needed to execute these engagements.

AICPA TV 

“Arleen Thomas Introduces You to the New AICPA Financial Reporting Center”  

The new AICPA Financial Reporting Center has been designed to assist CPAs in business and industry and in practice to perform at their highest level. Watch as Arleen Thomas introduces the new Financial Reporting Center and highlights the benefits available to AICPA members.

More on AICPA TV

Audit & Attest Services 

Assurance & Advisory Services 

The Assurance Services Executive Committee addresses the needs of CPAs who prepare or attest to information not covered by other authoritative standards.

 

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