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    Service Organization Control (SOC) Reporting Focusing On Some Engagement Issues

    Article In 2011, to provide the framework for practitioners to examine controls and to help management understand the related risks, the AICPA established three Service Organization Control® [SOC] reporting options [SOC 1, SOC 2 and SOC 3 reports
    Published on May 29, 2014

    Technical Inquiries

    Overview As a benefit of the CPEA membership, routine technical questions will be answered in writing by the professional staff of the Center for Plain English Accounting.
    Published on June 05, 2014

    Audits Versus Examinations A Primer And A Look At Forthcoming Changes

    Article Many practitioners have been performing attest engagements for their clients under the SSAEs for years. However, practitioners are sometimes asked to perform an examination of subject matter where, depending on the subject matter, it is sometimes unclear what standards should be followed.
    Published on May 28, 2014

    Employee Benefit Plan Audits Addressing Some General Audit Considerations

    Article In planning, performing, and reporting on 2012 and subsequent year employee benefit plan [EBP] audits, the new clarified auditing standards now fully are in play and implementation of those standards will have a significant impact on audit engagements.
    Published on May 28, 2014

    Employee Benefit Plan Audit Update DOL Developments and New Reporting and Disclosure Recommendations

    Article Recently, the Employee Benefits Plan Security Administration has performed an assessment of firm quality based on firm size and provided their findings and suggestions. In addition, the Financial Reporting Executive Committee of the AICPA released an overhaul of the Employee Benefit Plan Accounting and Auditing Guide that includes several financial
    Published on July 16, 2014

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