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ARSC Comment Letter on IAASB Exposure Draft and Consultation Paper

Comment Letter This comment letter from the ASB to the IAASB discusses the Proposed Policy Statement, “Clarifying Professional Requirements in International Standards Issued by the IAASB” and Consultation Paper: Improving the Clarity and Structure of IAASB Standards and Related Considerations for Practice Statements
Published on March 01, 2013

Peer Review

Issue Brief AICPA Issue Brief on whether CPAs should be required to undergo periodic review of their accounting and auditing practices
Published on April 05, 2012

AICPA Encourages GASB to Remove Certain Financial Statement Elements from Conceptual Framework

Newsletter The AICPA encouraged the Governmental Accounting Standards Board (GASB) to strongly consider removing the deferred outflows of resources and deferred inflows of resources elements from the Board’s conceptual framework
Published on January 06, 2012

Successful Push for Penalty Relief on Delayed Forms

Newsletter The CPA Advocate: March 27, 2013.  The IRS recently announced late payment penalty relief for those taxpayers who are filing forms released after Jan. 30, addressing one of the AICPA’s requests to the agency to alleviate the burden of a compressed, post-fiscal cliff tax filing season.
Published on March 27, 2013

AICPA Flags Concerns about IFACs International Ethics Standards Boards Exposure Draft on Responding to a Suspected Illeg...

Newsletter The CPA Advocate: December, 2012.  The AICPA Professional Ethics Executive Committee identified a number of concerns about requirements the proosal would impose on professional accountants in public practice and business and suggested alternatives.
Published on December 19, 2012

Audit, Attest, and Quality Control ASB Comment Letters

Comment Letter ASB comment letter to other organizations.
Published on May 21, 2013

Potts v. SEC

Legal Brief Brief of amicus curiae for the AICPA in support of the petition of Robert D. Potts. The SEC sanctioned Potts for ""improper professional conduct"" in performing duties as a concurring reviewer during an audit of certain financial statements in 1988 and 1989.
Published on April 02, 2013

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Not-for-Profit Entities Audit and Accounting Guide

New edition updated as of March 1, 2013. The most up-to-date resource available to assist you with understanding the unique applications of financial statements and reports for not-for-profit entities.



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An essential resource for management and auditors of entities subject to an audit under Government Auditing Standards and Circular A-133. Updated as of February 1, 2013, and fully revised for Clarity and the 2011 revision of Government Auditing Standards.

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