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    Form of a Standard Compilation Report

    Article ...One of the more common peer review matters identified in compilation engagements is related to firms issuing tax basis financial statements and the compilation report was not modified to reflect the GAAP departure. In the course of compiling the c
    Published on July 14, 2011

    TIS Section .33 of Section 9150, Compilation and Review Engagements

    Article Section .33, "Compilation or Review Report in Which Management Refuses to Include Disclosure Related to Adoption of a PCC Accounting Alternative" of Section 9150, Compilation and Review Engagements, is a discussion of common questions...
    Published on March 21, 2014

    TIS Section .32 of Section 9150, Compilation and Review Engagements

    Article Section .32, "Modification to the Accountant’s Compilation or Review Report When a Client Adopts a Private Company Council Accounting Alternative" of Section 9150, Compilation and Review Engagements, is a discussion of common questions that arise from this topic...
    Published on March 21, 2014

    TIS Section .34 of Section 9150, Compilation and Review Engagements

    FAQ Section .34, "Modification to the Accountant’s Compilation or Review Report When a Client Adopts a Private Company Council Accounting Alternative That Results in a Change to a Previously Issued Report" of Section 9150, Compilation and Review Engagements, is...
    Published on April 17, 2014

    Resources for SSARS No. 19

    Article SSARS No. 19 represents one of the largest changes to the compilation and review standards since their creation. The AICPA offers a vast amount of implementation guidance and training on SSARS No. 19, including guides, risk alerts, toolkits and continuing professional...
    Published on December 05, 2013

    Proposed Revisions to Ethics and Compilation Standards

    Article Two exposure drafts, proposed by PEEC and ARSC, have the potential to make significant changes to the landscape of compilation and review services. Get the information you need to voice your opinion
    Published on June 26, 2014

    FRF for SMEs Frequently Asked Questions

    FAQ This page contains frequently asked questions about the FRF for SMEsTM accounting framework.
    Published on June 27, 2014

    Attest Clarity Project

    Article Clarity Project The AICPA Auditing Standards Board (ASB), which has completed clarifying Statements on Auditing Standards (SASs), is currently clarifying Statements on Standards for Attestation Engagements (SSAEs), also commonly known as the at
    Published on March 28, 2014

    Attestation Clarity Project

    Article The ASB Attestation Clarity Project, similar to the ASB Auditing Clarity Project, is underway. Keep up with the latest information.
    Published on March 25, 2014

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