AICPA Professional Standards

Be sure you have the most comprehensive publication of standards applicable to non-public entities: AICPA Professional Standards. This publication is a reference of the current pronouncements on AICPA professional standards, along with a section detailing the applicability of AICPA and PCAOB standards.

Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

The AICPA Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies Audit and Accounting Guide, offers clear and practical guidance on developments in areas such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value measurements.