By Topic
AICPA Statement on Proposed Exemption for Public Companies
Press Release: AICPA Statement on Proposed Exemption for Public Companies with Market Values Under $75 Million From Sarbanes-Oxley Section 404 Internal Controls Published on March 05, 2010
AICPA Statement on Rep. Kanjorski Legislation
Press Release: ...Barry Melancon, president and CEO of the AICPA, issued the following statement on Rep. Paul Kanjorski's introduction of a bill to amend the Sarbanes-Oxley Act to require audits of broker-dealers by Public Company Accounting Oversight Board -regulated accounting firms Published on February 07, 2010
AICPA President and CEO Barry Melancon On Supreme Court Decision On PCAOB A Victory For Investors, Accounting Profession
Press Release: Barry Melancon, AICPA president and CEO, on the Supreme Court’s ruling on the constitutionality of the PCAOB: Published on June 28, 2010
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.
Internal Control - Integrated Framework: Executive Summary, Framework and Appendices, and Illustrative Tools for Assessing Effectiveness of a System of Internal Control (3 volume set)
Issued by COSO, the 2013 Internal Control–Integrated Framework (Framework) is expected to help organizations design and implement internal control in light of many changes in business and operating environments since the issuance of the original Framework in 1992.
Internal Control - Integrated Framework (1992)
This landmark 1992 COSO report was commissioned by the Committee on Sponsoring Organizations of the Treadway Commission (COSO). It establishes a common definition of internal control that services the needs of different parties for assessing and improving their control systems.