Practice Aids

Published March 26, 2012

Practice Aids are intended to provide financial statement preparers and auditors with practical guidance related to unique accounting and auditing issues.

Practice Aids are available for a number of industries and key topics, including the following subject areas. Select the industry or topic for more information and additional publications, or select "Buy Now" if you are ready to purchase the Practice Aid.

2011 Yellow Book Independence - Nonaudit Services Documentation Practice Aid (Buy Now)
Applying OCBOA in State and Local Governmental Financial Statements (Buy Now)
Assets Acquired in a Business Combination to Be Used in Research and Development Activities: A Focus on Software, Electronic Devices, and Pharmaceutical Industries (under development as a guide)
Auditing Recipients of Federal Awards: Practical Guidance for Applying OMB Circular A-133 (under development)
Audits of Futures Commission Merchants, Introducing Brokers, and Commodity Pools (Buy Now)
Documenting and Testing Compliance and Internal Control Over Compliance in a Single Audit (Buy Now)
Establishing and Maintaining a System of Quality Control for a CPA Firm's Accounting and Auditing Practice (Buy Now)
Preparing and Reporting on Cash- and Tax-Basis Financial Statements (Buy Now)
Using an SSAE No. 16 Service Auditor’s Report (SOC 1 Report) in Audits of Employee Benefit Plans (Buy Now)
Valuation of Privately Held-Company Equity Securities Issued as Compensation (under development as a guide)

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