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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.

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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

AICPA Board of Directors Meeting Minutes

Meeting Minutes The minutes of the AICPA Board of Directors Meetings provide information on what the Board is discussing at each of their regularly scheduled meetings.
Published on October 17, 2017

Using Portability to Create a Flexible Estate Plan

Webcast Archive Review the income tax, gift and estate and GST aspects for both capital assets and IRD.
Published on October 17, 2017

Your CPA Practice and Planning

Webcast Archive These CPAs take a holistic approach in the delivery of financial planning services to ensure all of their clients’ needs are met, including tax, estate, retirement, investments and insurance.
Published on October 17, 2017

IMTA News - Current Issue

Newsletter This page features the IMTA Division's latest e-newsletter, IMTA News.
Published on October 17, 2017

Not-for-Profit CPE, Events & Programs

Article AICPA Not-for-Profit Section members receive exclusive discounts on AICPA NFP products and resources. Join today, and take advantage of your Section-member discounts on other CPE events and pu
Published on October 17, 2017

Not-for-Profit Section

Overview The Not-for-Profit Section of AICPA is a community for not-for-profit professionals and their business advisors.
Published on October 17, 2017

Illustrative Report of Independent Registered Public Accounting Firm on Managements Assertion Regarding Controls at a Cu...

Article Access illustrative examples of independent registered public firms reports on companies' management's assertions regarding controls at a custodian pursuant to Rule 206(4)-2 and Release No. IA-2969 under the Investment Advisers Act of 1940.
Published on October 17, 2017

ARSC Meeting Materials and Highlights

Meeting Materials Meeting materials for meetings of the Accounting and Review Services Committee.
Published on October 17, 2017

Meeting Agenda and Materials for November 14-16, 2017 ARSC Meeting

Meeting Materials Agenda and materials for the Accounting and Review Services Committee November 14-16, 2017 Meeting in Savannah, GA
Published on October 17, 2017

ASB Meeting Agenda and Materials October 2017

Meeting Materials Auditing Standards Board October 16-19 , 2017 meeting agenda and materials.
Published on October 17, 2017

Tax Planning

Overview Find out more about the tax planning services you can offer to provide peace of mind for your clients.
Published on October 17, 2017

Crowdsource Funding to Help Victims of the Las Vegas Massacre

Article The modern type of crowd funding and “charitable-like” giving is explained in this article including the issues, opportunities and tax considerations.
Published on October 17, 2017

American Institute of CPAs

Article
Published on October 17, 2017

Cybersecurity Resource Center

Tools Find information and links to valuable resources for CPAs providing cybersecurity advisory and assurance services.
Published on October 16, 2017

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