AICPA ASEC Whitepaper Final April 2008

Report:  ...The Assurance Services Executive Committee publishes, ""The Shifting Paradigm in Business Reporting and Assurance"" to highlight significant, fundamental changes already impacting the content, format, & reliability of business information exchanged in the capital...
Published on April 28, 2008

Technology Links

Article:  ...Dell Computer Corporation Dell Computer Corporation ICSA.net ICSA.net provides security assurance services for Internet-connected companies. ICSA.net supports both corporate-user and the vendor/supplier communities with critical industry dat
Published on July 16, 2012

Core Services

Overview:  In preparation for CPA Horizons 2025, leading futurist consulting group Weiner, Edrich and Brown, (WEB) evaluated the 5 Core Services that came out of the 1998 CPA Visions Project. Here are some of their insights
Published on February 04, 2011

Letters of Comment on Exposure Draft of Proposed SSARSs Review of Financial Statements and Review of Financial Statement...

Overview:  Written Comments on the exposure draft will become part of the public record of the AICPA and will be available for public inspection at the offices of the AICPA after April 26, 2013, for 1 year.  Responses should be sent to Mike Glynn at mglynn@aicpa.org and should be received by
Published on May 10, 2013

Audit Standards Board Members Biographies

Article:  The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Published on January 15, 2013

ARSC Member Biographies

Biography:  ...members, all of whom are AICPA members. Members are appointed to achieve an appropriate representation among small and medium firms actively involved in the provision of compilation and review services
Published on November 20, 2012

CPA Visions - Top Fives

Overview:  The Take Away The 1998 Visions Project focused on top five definitions covering 15 core items that defined the CPA profession. These definitions were so accepted and so universal in defining the profession that it was agreed that the Horizon 2025 project
Published on February 04, 2011

ET Section 391 - Ethics Rulings on Responsibilities to Clients

Article:  ET Section 391 - Ethics Rulings on Responsibilities to Clients
Published on September 14, 2011

The CPA Vision Project and Beyond

Overview:  The CPA Vision Project is a vision of the profession’s future for the 21st century and beyond.  AICPA and state societies worked to bring together CPAs from across the country to develop an unprecedented grassroots vision.
Published on January 07, 2013

Clarified Statements on Auditing Standards

Professional Standards:  Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
Published on January 15, 2013

International Links

Article:  Suggestion Box. Give us your ideas for sites that can be linked to AICPA Online. Accountants Global Network International AGN International is a worldwide association of separate and independent accounting and consulting firms. Affili
Published on September 11, 2012

ET Section 591 - Ethics Rulings on Other Responsibilities and Practices

Article:  ET Section 591 - Ethics Rulings on Other Responsibilities and Practices
Published on April 08, 2013

ET Section 101 - Independence

Professional Standards:  ...01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 101
Published on April 11, 2013

Statements on Auditing Standards

Article:  Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
Published on January 08, 2013

Audit and Attest Standards Team

Objectives or Roster:  Part of the Auditing Standards Board's (ASB) mission is to promote high quality, objective audit and attestation services at a reasonable cost and in the best interests of the profession and the beneficiaries of those services, with the ultimate purpose of serving the public interest
Published on July 15, 2011