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Independence and Ethics

Publication A description of products available on independence and ethics
Published on June 19, 2013

Guidance on FIN 48 and Independence

Article The AICPA’s Professional Ethics Executive Committee (PEEC) recently issued nonauthoritative guidance on whether under AICPA Interpretation 101-3, Performance of Nonattest Services, members could assist an attest client in applying FASB Interpretation No.
Published on April 19, 2010

Managements Responsibilities When Performing Nonattest Services

Publication This excerpt from the 2012/13 Alert Independence and Ethics Developments discusses management's responsibilities when performing nonattest services
Published on January 22, 2013

Requests for Records

Publication This excerpt from the 2012/13 edition of Alert Independence and Ethics Developments discusses requests for records
Published on January 22, 2013

AICPA News Update Vol.12 No.20

Newsletter Non-SEC Issuer Entities Subject to SEC Independence Rules, Supreme Court Agrees to Hear Appeal Challenging Constitutionality of PCAOB, SOP 09-1 Issued on Performing AUP Engagements Addressing XBRL-Tagged Data, CPA Financial Executives, CFOs Cautiously Optimistic...
Published on June 24, 2011

AICPA News Update - March 2, 2012

Newsletter In this issue: Mandatory FBAR E-filing Postponed, Panel Recommends Changes to IRS Correspondence Audits, Free Practice Aid Now Available for Yellow Book Independence Requirements, We Want Your Quotes: Tell Us What the AICPA’s 125th Anniversary Means to You, Comment Deadline Extended for AICPA Accounting and Valuation Guides, Beta Alpha Psi Launches...
Published on March 09, 2012

AICPA News Update - June 8, 2012

Newsletter In this issue: AICPA Publishes FAQ on Upcoming OCBOA Financial Reporting Framework for Smaller Businesses, Provide Feedback on FASB and GASB Standards, TPA Issued Regarding Disclosure of Independence Impairment in the Accountant’s Compilation Report on Comparative Financial Statements, Nonprofits See Pros and Cons in Internal Controls, Rich Heritage of Accounting Profession on Display through
Published on June 12, 2012

AICPA News Update - May 4, 2012

Newsletter In this issue: USDA Requiring CPAs to Attest to AGI Limitations for Clients in Certain Farming Programs, AICPA Submits Comment Letter on PCAOB Broker-Dealer Proposal, Regulatory Alert: SEC Independence Requirements Apply to Auditors of Nonissuer Broker-Dealers and Investment Advisers, CGMA Report Provides Guidance for Transforming the Finance Organization, TPA Issued on Compilation and Review
Published on May 08, 2012

AICPA News Update Vol.12 No.46

Newsletter AICPA Opposes Senate Provision Expanding Liability for Aiding and Abetting to Third Parties, House Panel Eases Legislative Proposal Threatening FASB Independence, New York State Legislature Passes Bill to Repeal Registration of Out-of-State CPA Tax Preparers, Revised Statements on Standards for Tax Services Released; Effective January 1, Private Company...
Published on June 24, 2011

Government Auditing Standards and Circular A-133

Publication A description of publications available on Government Auditing Standards and Circular A-133.
Published on June 17, 2013

Brokers and Dealers in Securities

Publication A description of publications available on brokers and dealers in securities.
Published on June 19, 2013

AICPA News Update Vol. 14 No. 10

Newsletter Senate Passes Patent Reform Bill Including Tax Strategy Provision
Published on March 15, 2011

Prospective Financial Information

Publication A description of publications available on prospective financial information.
Published on June 19, 2013

AICPA News Update Vol.12 No.35

Newsletter Q&A Explains Basics of FASB/IASB Revenue Recognition Project that Will Affect Nearly All Contracts,  AICPA White Paper Explains Practitioner   ’s Role in Internal Control Services, Technical Practice Aids Issued on Investment Companies,  Business Brief Highlights Progress on Integration of ERM Analysis into Corporate Credit Ratings,  Free Web
Published on June 24, 2011

AICPA News Update Vol. 13 No. 23

Newsletter Download updated IFRS Backgrounder
Published on June 09, 2010

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Professional Ethics: AICPA's Comprehensive Course

This course explains the AICPA Code of Professional Conduct, which all members of the AICPA must follow. It covers the basic tenets of ethical and professional conduct, covering the principles of ethics, and it explains why the code is necessary and how it is organized.



Professional Ethics: 2012-2013 Update and Refresher

An update on new and revised ethical requirements that have been adopted or were being proposed or considered during the past year.



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

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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