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    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

    XBRL Events

    Conference Events, presentations and webcasts related to XBRL with topics covering the Securities and Exchange Commission's Interactive Data and other educational opportunities.
    Published on July 08, 2014

    Income Taxes

    Article One of the more common peer review matters related to accounting is accounting for income taxes under FASB Accounting Standards Codification (ASC) 740-10-50. Since the issuance of FIN 48, Accounting for Uncertainty in Income Taxes (as codified
    Published on July 28, 2011

    Levels of Authority

    Publication The information on this page illustrates the varying levels of authority of AICPA Audit and Accounting Publications
    Published on April 01, 2014

    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 September 19, 2014

    SOC Reports Information for CPAs

    Overview The AICPA has introduced SERVICE ORGANIZATION CONTROL REPORTSSM and identified 3 different engagements (SOC 1, SOC 2 and SOC 3) that involve reporting on controls at a service organization
    Published on August 08, 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 September 19, 2014

    Financial Reporting Training and Development

    CPE 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 September 18, 2014

    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 September 19, 2014

    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 July 31, 2013

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