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    New TPA Guidance Management Representations

    Report The AICPA recently issued a new TPA that addresses whether management representations on prior period are required when only single year financial statements are presented.
    Published on October 22, 2014

    General Accounting and Auditing

    Article The unique nature of employee benefit plans creates a number of complex accounting and auditing issues for plans and their auditors. The Center has compiled the following resources to assist auditors in better understanding various areas of employee benefit plan accounting and auditing.
    Published on October 02, 2014

    General Guidance for Accountants and Auditors

    Publication A description of publications available on general corporations.
    Published on September 30, 2014


    Tools The CAQ has developed web resources, publications and events relevant to public company audits as part of the vision to foster high quality performance by public company auditors.
    Published on July 29, 2014


    Tools PowerPoint Presentation for the EBPAQC 2014 Managers & Supervisors Audit Planning April 25, 2014.
    Published on May 05, 2014

    AICPA Government Brief A Tool for Audit Shops to Further Improve Government Result

    Issue Brief This article discusses six steps audit shops can use to increase their collective influence over how government agencies perform by elevating their involvement in performance-improvement activities.
    Published on April 24, 2014

    CAQ Alert 2014-03 - Cybersecurity and the External Audit

    Article Cybersecurity and the External Audit
    Published on March 24, 2014

    CAQ Community

    Overview Information on the CAQ's committees and task forces that each have a different role in enhancing the quality of public company auditing and financial reporting.
    Published on January 30, 2014

    TIS Section .03of Section 8100, Generally Accepted Auditing Standards

    Article Section .03, "Using Current Auditing Standards for Audits of Prior Periods," of Section 8100, Generally Accepted Auditing Standards , is a discussion of common questions that arise from this topic. This TIS has appropriate guidance when dealing with issues such as these.
    Published on December 16, 2013

    Auditor Communications Resource Center

    Overview The Center has compiled tools and resources to assist members in preparing required auditor communications in connection with their EBP financial statement audits.
    Published on October 23, 2013

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