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    Guidance Guidance

    Keeping you informed of key developments in the ever-changing financial world is our main focus.

    These resources give you access to a comprehensive set of research tools, and are located in one place to help you and your business stay up-to-date with the rules, hot topics and emerging trends of the CPA profession.

    Research and Standards

    • Essential A&A Resource Collection – An online library of authoritative information you need, from AICPA Professional Standards to PCAOB Standards and Related Rules.
    • Business and Industry Resource Center – This Center serves CPAs practicing at public and private companies.
    • Comment Letters – These letters represent the voice of the public company auditing profession.

    • Economic Crisis Resource Center – A comprehensive online resource for the CPA profession during these challenging economic times. This site has a rich array of content, including tools for minimizing the effects of a recession; webcasts on credit and financing; articles on strategic planning, budgeting and forecasting; and CPE courses on fraud detection and maintaining the public trust.
    • Ethics Hotline – The Professional Ethics Division educates members and responds to inquiries about applying the Code to specific practice areas.
    • Financial Literacy – CPAs have joined forces to help improve Americans’ financial understanding through the 360 Degrees of Financial Literacy effort and Feed the Pig™, a national public service advertising campaign in partnership with The Ad Council. Free resources are available to members who wish to participate.
    • Financial Management Center – The Center serves CPAs in business, industry and government, and provides financial managers and executives with cutting-edge tools and information.
    • Government Resource Center – This Center serves CPAs practicing at the federal, state and local levels of government.
    • – Developed by the AICPA, in partnership with its marketing and technology subsidiary, provides resources for accounting professionals, auditors, financial managers and other users of financial statements.
    • Not-for-Profit Resource Center – This Center serves CPAs practicing at not-for-profit organizations.
    • Research – Access standards, AICPA whitepapers and briefs and information on hot topics in this new research area of Get the latest news on enhanced business reporting, private company financial reporting, Sarbanes-Oxley, XBRL and more.
    • Technical Hotline – A non-authoritative resource for advice on accounting, auditing, and attestation and SSARS standards.
    • Technical Speakers Bureau – The CAQ’s executive director and other staff speak at events and conferences, including those held by NASBA, the AICPA and ACFE.

    Resources to Promote Audit Quality

    • Governmental Audit Quality Center (GAQC) – Serves as a comprehensive resource to keep your firm up-to-date in this field and support your firm in the performance of your governmental audits.
    • Employee Benefit Plan Audit Quality Center (EBPAQC) – Gives your firm access to resources designed to enhance your employee benefit plan audit quality and will assist your firm in applying audit best practices.
    • Center for Audit Quality (CAQ) – Serves as a comprehensive resource for member firms, supporting their public company audit practices, and offering a vital forum for addressing issues affecting the accounting profession.

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