Investment Companies 


    As a financial statement preparer or auditor, it is essential to understand the unique operational, regulatory, accounting, reporting, and auditing aspects of investment companies. AICPA guidance provides background on the industry as well as interpretive information for both new and existing rules. The following products are available from the AICPA to help provide guidance and resources on the investment companies industry. For more information on the industry and the AICPA's commitment to provide updates and guidance, visit the Investment Companies Expert Panel's webpage.
       

    Audit and Accounting Guide Investment Companies

     

    Availability


    Publication Excerpt (available to AICPA Members)


    Audit Risk Alert Investment Companies Industry Developments

    Availability


    Publication Excerpt (available to AICPA members)

    This alert is intended to be used in conjunction with Audit Risk Alert General Accounting and Auditing Developments, which explains important issues that affect all entities in all industries in the current economic climate. General topics include recently issued guidance and emerging audit risks resulting from external economic factors.


    AICPA Online Professional Library

    When you subscribe to any one of the many subscription options on AICPA Online Professional Library, you're not only getting access to the most up-to-date guidance and tools, you are also linked to all of the relevant and related literature, including the FASB and GASB libraries.

    Many publications and libraries may be of value to those interested in guidance related to investment companies:

    Guidance contained in the AICPA Online Professional Library has also been grouped into topical sets including varying levels of guidance. The following may be of interest to those seeking information and guidance on investment companies:





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