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    Planned New Guidance of Significance Compilation Engagements & Interpretation 101-3

    News The ARSC voted to ballot an Exposure Draft that, once approved as final, will result in significant changes in many aspects of how compilation engagements are performed and how the reports will be written.
    Published on May 28, 2014

    New Independence Guidance Cumulative Effect of Multiple Nonattest Services

    Article On August 13, 2013, the AICPA Professional Ethics Executive Committee [PEEC] voted to finalize amended guidance associated with implementing Interpretation 101-3
    Published on May 28, 2014

    Revisions to the Code of Professional Conduct

    Article On October 7, 2011, the AICPA Professional Ethics Executive Committee [PEEC] released some revisions to the AICPA Code of Professional Conduct.
    Published on May 28, 2014

    Compilation Engagements Preparing for Significant Changes

    Article On June 29, 2012, the AICPA Accounting and Review Services Committee [ARSC] released an exposure draft containing three proposed Statements on Standards for Accounting and Review Services [SSARSs].  If adopted in final form, the guidance will change the landscape of compilation engagements.
    Published on May 28, 2014

    ARSC Issues Three Proposed SSARSs Changing the Landscape of Compilation Engagements

    News The Accounting and Review Services Committee issued an exposure draft containing three proposed Statements on Standards for Accounting and Review Services [SSARSs] that, if adopted in final form as proposed, will change the landscape of how compilation engagements are considered, performed, and reported on.
    Published on July 01, 2014

    New Technical Practice Aid Guidance Compilation Reports & SBLF Audit Reports

    Article Over the past several months, the AICPA audit and attest services team has released several different Technical Practice Aids [TPAs] addressing a variety of attest engagement issues.
    Published on May 28, 2014

    Independence & Ethics Alert Addressing Some Current Issues

    Article On an annual basis, the AICPA releases a variety of audit risk alerts that address specific issues that need to be addressed by practitioners when they are performing financial statement audits.
    Published on May 28, 2014

    Some Continuing Issues in Compilation & Review Engagements

    Article Each year, the AICPA updates and compiles a listing of recurring deficiencies where the deficiencies are frequently-encountered in practice, and where the issues often are noted as a result of the peer review process.
    Published on May 28, 2014

    Some Frequently Asked Questions and Answers

    Article Recently, several questions have been raised related to how certain technical literature guidance should be implemented appropriately. These questions relate to subsequent events issues, material uncertainty issues, and independence issues.
    Published on May 28, 2014

    Independence Issues in Benefit Plan Audits

    Article As practitioners are making assessments as to whether benefit plan audit engagements should be accepted or continued, one of the key considerations that needs to be addressed within those assessments relates to whether they are independent with respect to the benefit plans.
    Published on May 28, 2014

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