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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

AICPA's Financial Reporting Framework for Small- and Medium-Sized Entities
The AICPA has issued its Financial Reporting Framework for Small- and Medium-Sized Entities. The FRF for SMEsTM accounting framework is designed for America's small business community. It delivers financial statements that provide useful, relevant information in a simplified, consistent, cost-effective way.
Valuation of Privately-Held-Company Equity Securities Issued as Compensation
This new guide has been developed by AICPA staff and the Equity Securities Task Force and is the first in a series of three NEW AICPA Accounting Valuation Guides to be released. This long anticipated release reflects best practices developed over the previous decade.
2013 Audit and Accounting Guide Employee Benefit Plans Now Available
Updated as of January 1, 2013, the ASB, FinREC, EBP Expert Panel, and the EBP Guide Overhaul Task Force have released a new comprehensive revision of Audit and Accounting Guide Employee Benefit Plans.
AICPA Standard Setting Activity

Peer Review Matters

lock Ethics Matters

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 

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

 

Review Services

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 

Chairman of the AICPA Board of Directors Richard J. Caturano, CPA, CGMA, and AICPA President and CEO Barry Melancon, CPA, CGMA, explain the marketplace demand for the FRF for SMEsTM framework, the opportunity it presents for CPA firms’ clients and CPAs in business and industry, and the important features that address the concerns of owner-managed, for-profit smaller enterprises.

More on AICPA TV

Audit & Attest Services 

Keeping up with accounting and attest standards consistently ranks as a top member need. Let us help with these resources.

Key differences exist between the resources available on the Financial Reporting Center for audits, compilations and reviews. The AICPA has developed a comparative overview of the distinctions for when your clients have questions about the levels of 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.

 

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.
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