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    Issues Papers of the Accounting Standards Division

    Article This area lists the Issue Papers of the AICPA's Accounting Standards Division for archival purposes
    Published on January 07, 2015

    SOC Toolkit for Firms

    Article 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

    Article 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

    Article ...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

    Levels of Authority

    Publication 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

    Overview 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

    SOC Reports Information for CPAs

    Overview 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

    Service Organization Control (SOC) Reports

    Overview ...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 December 19, 2014

    FRF for SMEs Toolkit for Small CPA Firms

    Toolkit This page contains FRF for SMEs™ Toolkit information for small CPA firms.
    Published on January 12, 2015

    Review, Compilation and Preparation

    Article Accounting & Financial Reporting Industry Insights Audit & Attest Review, Compilation & Preparation Assurance & Advisory
    Published on October 24, 2014

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