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    Engagement Letter Indemnification Clauses

    Report Building on the requirements associated with audits of many types of regulatory entities, the Professional Ethics Executive Committee [PEEC] has issued new interpretive guidance associated with using [where use is prohibited] indemnification/limitation wording in agreements to perform audit and other attest services.
    Published on August 03, 2014

    SSARS No. 19 Implementation Getting Ready for 2010 Engagements

    Report In the first of a three-part series of reports addressing how to implement SSARS No. 19, these materials address, in capsule summary form, the major changes that need to be considered in compiling and reviewing financial statements beginning with calendar-year 2010 statements.
    Published on August 03, 2014

    Compilation & Review Engagements Addressing Supplementary Information Issues

    Report Now that practitioners have completed the first cycle of performing compilation and review engagements using the requirements in SSARS No. 19, questions have been raised as to whether supplementary information issues have been addressed appropriately in these engagements
    Published on August 03, 2014

    ARSC Meeting Update Clarification and Revision of the SSARSs

    Report On May 20-22, 2014, the Accounting and Review Services Committee (ARSC) met to discuss the following major agenda items regarding ARSC’s current project to clarify and recodify the Statements on Standards for Accounting and Review Services (SSARSs).
    Published on August 04, 2014

    Planning & Performing Audit Engagements Focusing on Some Frequently-Encountered Deficiencies

    Report The Audit Risk Alert, General Accounting and Auditing Developments—2013/14, should prove to be a useful tool in helping auditors identify significant risks that may result in the material misstatement of financial statements.
    Published on August 03, 2014

    New Guidance for Compilation/Review Engagements

    Report At its November 2009 meeting, the Accounting and Review Services Committee [ARSC] voted to finalize SSARS No. 19, entitled Compilation and Review Engagements
    Published on August 03, 2014

    Compiling and Reviewing Personal Financial Statements

    Report ...also are engaged to prepare personal financial statements for the clients. While these statements can be audited, reviewed, or compiled, it is a very rare circumstance when the attest engagement on these type statements is other than a
    Published on August 03, 2014

    Compilation & Review Alert Addressing Some Current Issues

    Report ...the AICPA publishes a compilation and review alert that is intended to provide practitioners with an update on recent practice issues and professional standards that affect compilation and review engagements
    Published on August 03, 2014

    Management-Use Only Compilations Specific Engagement Issues

    Report Accountants have been preparing and presenting financial statements that are not intended to be used by third parties for years. Accountants preparing these financial statements are required to follow the compilation performance requirements in AR section 80, but are afforded a nonreporting option in paragraphs 22-24.
    Published on August 04, 2014

    New Independence Guidance Cumulative Effect of Multiple Nonattest Services

    Report On August 13, 2013, the AICPA Professional Ethics Executive Committee [PEEC] voted to finalize amended guidance associated with implementing Interpretation 101-3.
    Published on August 03, 2014

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