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Accounting Method Changes Under the Tangible Property Regulations

Article: This article details the method change rules under the current automatic consent procedural guidance and discusses the method changes that would be necessary to early adopt provisions of the temporary regulations.
Published on January 11, 2013

AICPA News Update - January 6, 2012

Newsletter: In this issue: IRS Issues Regulations on Repairs and Other Expenditures Related to Tangible Property, Reminder: Due Date for Form 8939 if Electing Carryover Basis for 2010 Deaths is January 17, Comment Letters on Private Company GAAP Modifications Due January 14, Auditing Standards Board Issues SAS No. 125 Resulting from Clarity Project, Technical Practice
Published on March 09, 2012

Audit Alerts

Article: Information regarding the AICPA Audit Risk Alerts.
Published on February 11, 2013

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Government Auditing Standards and Circular A-133 Audits - AICPA Audit Guide

This guide is an important tool for auditors performing audits of financial statements in accordance with Government Auditing Standards and, in addition, compliance audits in accordance with OMB Circular A-133. It offers hands on advice in dealing the special considerations required in a single audit. In addition to in-depth discussions of the requirements of Government Auditing Standards and OMB Circular A-133, it includes example reports required under these standards. Updated as of February 1, 2012.

Understanding the Clarified Auditing Standards - 2012 Audit Risk Alert

With the release of Statement on Auditing Standards (SASs) Nos. 122?125, the AICPA has developed this Audit Risk Alert to build awareness and to inform auditors of the changes and effects the clarified standards will have on audit practices and methodologies, including the changes that may affect the reports of certain audited financial statements.

Property and Liability Insurance Entities – Audit and Accounting Guide

New edition updated as of January 1, 2013, this comprehensive revision of the Property and Liability Insurance Entities Audit and Accounting Guide provides expert assistance in the unique preparation, auditing, accounting, and reporting of financial statements for property and liability insurance entities.