Browse

By Industry


By Area of Interest


By Date


By Document Type


By Topic


Member Only Content

Definition of Program-Specific Audits 

A program-specific audit is an audit of an individual federal program (rather than a single audit of an entity's financial statements and federal programs). Section 235 of Office and Management and Budget (OMB) Circular A –133, Audits of States, Local Governments, and Non-Profit Organizations, provides guidance on program-specific audits. Copyright © 2004 by the American Institute of Certified Public Accountants, Inc., New York, New York.

Open Hide documents in this section

Page  1 2 3 4 5 >> 
Showing results 1 - 15 of 14523
Order by:


AICPA Sends Congress Recommended Legislative Changes to New Partnership Audit Regime

Press Release The AICPA has submitted to Congress a set of recommended legislative changes to the new Partnership Audit Regime enacted as part of the Bipartisan Budget Act of 2015.
Published on November 17, 2017

Brokers and Dealers in Securities Revenue Recognition Task Force

Article The Brokers and Dealers in Securities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on December 04, 2016

Aerospace and Defense Revenue Recognition Task Force

Article The Aerospace and Defense Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on December 04, 2016

Engineering & Construction Contractors Revenue Recognition Task Force

Article The Construction Contractors Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on December 04, 2016

Depository and Lending Institutions Revenue Recognition Task Force

Article The Depository and Lending Institutions Revenue Recognition Task has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on December 04, 2016

Health Care Entities Revenue Recognition Task Force

Article The Health Care Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on December 04, 2016

Hospitality Entities Revenue Recognition Task Force

Article The Hospitality Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on December 04, 2016

Insurance Entities Revenue Recognition Task Force

Article The Insurance Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on December 04, 2016

Not-for-Profit Entities Revenue Recognition Task Force

Article The Not-for-Profit Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on December 04, 2016

Software Entities Revenue Recognition Task Force

Article The Software Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on December 04, 2016

Telecommunications Entities Revenue Recognition Task Force

Article The Telecommunications Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on December 04, 2016

Timeshare Entities Revenue Recognition Task Force

Article The Timeshare Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on December 04, 2016

Revenue Recognition Task Force Implementation Issue Status

Report This document contains information on the status of revenue recognition implementation issues identified by select AICPA Revenue Recognition Task Forces.
Published on December 04, 2016

2017 PFP Summit An Experience for Leaders Among Leaders

Video Deepen professional relationships by attending the AICPA’s PFP Summit.  Experience lively discussions and interactive sessions;  compare notes with esteemed peers and enjoy nightly networking activities/
Published on December 02, 2016

Tax

Overview AICPA is committed to promoting CPAs as the most trusted professional and premier providers of tax services. We offer information and resources related to tax return planning, preparation, examination and representation, with practice tools to assist with navigating the IRS, tax practice quality control and management, as well as guidance
Published on December 02, 2016

Page  1 2 3 4 5 >> 
Showing results 1 – 15 of 14523
Show Results per page
Copyright © 2006-2016 American Institute of CPAs.