SOP 13-2 Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure...
SOP 13-2 was developed by the AICPA XBRL Assurance Task Force and issued by the Auditing Standards Board to provide guidance on performing agreed-upon procedures engagements that address XBRL-Formatted Information
Published on September 16, 2013
Independent Accountants Report on Applying Agreed-Upon Procedures Related to an Entitys SIPC Assessment Reconciliation
Included in an illustration of the independent accountant's report related to the entity’s SIPC assessment reconciliation as required under SEC Rule 17a-5(e)(4).
Published on July 15, 2011
Attestation Clarity Project
The ASB Attestation Clarity Project, similar to the ASB Auditing Clarity Project, is underway. Keep up with the latest information.
Published on March 25, 2014
Attest Clarity Project
Clarity Project The AICPA Auditing Standards Board (ASB), which has completed clarifying Statements on Auditing Standards (SASs), is currently clarifying Statements on Standards for Attestation Engagements (SSAEs), also commonly known as the at
Published on March 28, 2014
Expert Panel - Stockbrokerage and Investment Banking
The Stockbrokerage and Investment Banking Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for stockbrokerage and investment banking institutions by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
Published on December 19, 2014
Complete overview of XBRL, including its background, how XBRL works, potential benefits and uses, summary of SEC Rules for Interactive Data. There are also links to XBRL related webcasts, articles, cpe products, Q&As and comment letters.
Published on November 25, 2014