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Tax Insider - April 14, 2011
Article: Published on May 06, 2011
State and Local Governments: Checklists and Illustrative Financial Statements
AICPA Checklists and Illustrative Financial Statements for state and local governments identify the applicable reporting requirements that you need to know and apply. These checklists provide one comprehensive source for the required and recommended U.S. GAAP disclosures for state and local governments.
Reporting on Controls at a Service Organization - SSAE No. 16
This SSAE is effective for service auditors' reports for periods ending on or after June 15, 2011. Earlier implementation is permitted.