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AICPA Guides 


AICPA Guides summarize new standards, guidance, and practices and deliver "how-to" advice for handling accounting, auditing, attestation, compilation, review, and valuation issues.

AICPA Guides are authoritative with respect to the following:
  • Audit guidance in accordance with AU-C section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
  • Compilation and review guidance in accordance with AR section 60, Framework for Performing and Reporting on Compilation and Review Engagements
  • Attestation guidance in accordance with AT section 50, SSAE Hierarchy

Guides include relevant guidance contained in official standards and other technical sources, and offer practical guidance on recent developments. All content is reviewed by subject matter and industry experts and approved by the appropriate AICPA senior committee(s).

Accounting & Valuation Guides Audit Guides Audit & Accounting Guides Compilation & Review Guide Other Guides

Assets Acquired to Be Used in Research and Development Activities (under development)

Testing Goodwill for Impairment (under development)

Valuation of Privately-Held-Company Equity Securities Issued as Compensation

Analytical Procedures

Assessing and Responding to Audit Risk in a Financial Statement Audit

Audit Sampling

Auditing Revenue in Certain Industries

Government Auditing Standards and Circular A-133 Audits

Special Considerations in Auditing Financial Instruments

Airlines

Brokers and Dealers in Securities

Construction Contractors

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

Employee Benefit Plans

Entities With Oil and Gas Producing Activities

Gaming

Health Care Entities

Investment Companies

Life and Health Insurance Entities

Not-for-Profit Entities

Property and Liability Insurance Entities

State and Local Governments

Compilation and Review Engagements

Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2SM)

Service Organizations: Reporting on Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1)

Prospective Financial Information

Wiki - Common Interest Realty Associations





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