Issues Papers of the Accounting Standards Division
This area lists the Issue Papers of the AICPA's Accounting Standards Division for archival purposes
Published on January 07, 2015
Recently Issued Technical Questions and Answers
...section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA and has not been...
Published on April 24, 2015
SOC Toolkit for Firms
To help firms navigate this emerging service area, establish a niche practice and help clients, prospects and service organizations understand the benefits of SOC engagements, the AICPA has created a number of free resources and marketing materials in this helpful toolkit...
Published on January 24, 2013
Expert Panel - Not for Profit Entities
The Not for Profit Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for not for profit entities by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel...
Published on February 06, 2015
Trust Services and Information Integrity
...Services Principles and Criteria (TSPC) and creating a framework of principles and criteria to provide assurance on the integrity of information. The task force is also developing a Audit Guide on reporting on controls relevant to the security, availability
Published on September 25, 2014
SOC Reports Information for CPAs
The AICPA has introduced SERVICE ORGANIZATION CONTROL REPORTS® and identified 3 different engagements (SOC 1, SOC 2 and SOC 3) that involve reporting on controls at a service organization
Published on December 19, 2014
Levels of Authority
The information on this page illustrates the varying levels of authority of AICPA Audit and Accounting Publications
Published on January 20, 2015
Health Care Entities Expert Panel
The Health Care Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for health care entities by bringing together knowledgeable parties in this specialized area
Published on March 24, 2015
Service Organization Control (SOC) Reports
...control reports on the services provided by a service organization. SOC reports provide valuable information users need to assess and address the risks associated with an outsourced service. The AICPA provides tools and resources to CPAs, service organizations and user entities needed to build
Published on April 06, 2015
Financial Reporting Training and Development
Learn about training and development opportunities that help CPAs increase their knowledge in the areas of accounting and financial reporting, audit and attest services, and nonaudit services.
Published on March 03, 2015