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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

CPA Examination Score Release Timeline

FAQ Frequently asked questions about the CPA Exam including information scoring, score release dates, scoring timeline, etc.
Published on August 21, 2017

The Uniform CPA Examination

Overview Welcome to the CPA Examination site!  Whether you are a candidate preparing to take the CPA Examination, a prospective candidate thinking about entering the profession, an educator, a psychometrician, or anyone else interested in the CPA Examination,  find  the information you need right here.
Published on August 17, 2017

CPA Examination Announcements

Article Important announcements about the CPA Exam and the Next CPA Exam including content changes, pass rates and more.
Published on August 17, 2017

Auditing Standards Board

Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control
Published on August 17, 2017

Tax Compliance

Overview The complexities of the Internal Revenue Code, combined with the ever-changing client environment, makes assisting clients with tax compliance a constant challenge. Whether working with federal or state issues, domestic or foreign matters, and individual or business clients, every practitioner must ensure they are technically competent to serve their clients.
Published on August 17, 2017

FREE Tax Section CPE Webcasts

Webcast Tax Section members receive four complimentary webcasts hosted by the Tax Section. These events will offer a total of eight hours of free CPE credit.
Published on August 17, 2017

Draft 2017 OMB Compliance Supplement Available for Audit Planning

Exposure Draft The OMB has provided the GAQC with a final draft version of the 2017 Supplement so that auditors can use it to begin planning their 2017 single audit engagements.
Published on August 17, 2017

The Future of CPA Exam Testing is Coming...

Article The AICPA Examinations team periodically conducts beta testing for new item types, software updates, and other potential changes to the Uniform CPA Examination. This page provides information related to the latest opportunities for candidates to participate in this tests.
Published on August 17, 2017

Information Management and Technology Assurance Podcasts

Podcasts Podcast recorded by executive committee members of the IMTA Division on a variety of topics.
Published on August 17, 2017

AICPA Accounting Education Center

Home This website is the gateway to the AICPA's resources for educators.  It contains content on the CPA Exam, accounting curriculum, and other topics related to accounting education.
Published on August 17, 2017

Practice Issue Noted With Auditee Corrective Action Plan and Summary Schedule of Prior Audit Findings

Article This article discusses concerns that auditees are not preparing a separate Corrective Action Plan (CAP) and Summary Schedule of Prior Audit Findings (SSPAF) as required by §200.511 of, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 CFR 200 (Uniform Guidance).  Both the CAP and the
Published on August 17, 2017

The CPA Advocate Newsletter

Overview The AICPA's advocacy e-newsletter, The CPA Advocate, is dedicated to keeping you informed about the AICPA's advocacy efforts on your behalf. Watch for it in your inbox.
Published on August 17, 2017

The CPA Advocate - Archived Articles 2017

Newsletter The CPA Advocate, is dedicated to keeping you informed about the AICPA's advocacy efforts on the behalf of the CPA profession.
Published on August 17, 2017

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on August 17, 2017

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