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    Audits Versus Examinations A Primer And A Look At Forthcoming Changes

    Article Many practitioners have been performing attest engagements for their clients under the SSAEs for years. However, practitioners are sometimes asked to perform an examination of subject matter where, depending on the subject matter, it is sometimes unclear what standards should be followed.
    Published on May 28, 2014

    Some Frequently Asked Questions and Answers

    Article Recently, several questions have been raised related to how certain technical literature guidance should be implemented appropriately. These questions relate to subsequent events issues, material uncertainty issues, and independence issues.
    Published on May 28, 2014

    Service Organization Control (SOC) Reporting Focusing On Some Engagement Issues

    Article In 2011, to provide the framework for practitioners to examine controls and to help management understand the related risks, the AICPA established three Service Organization Control® [SOC] reporting options [SOC 1, SOC 2 and SOC 3 reports
    Published on May 29, 2014

    New Technical Practice Aid Guidance Compilation Reports & SBLF Audit Reports

    Article Over the past several months, the AICPA audit and attest services team has released several different Technical Practice Aids [TPAs] addressing a variety of attest engagement issues
    Published on May 28, 2014

    New Guidance for Compilation/Review Engagements

    Report At its November 2009 meeting, the Accounting and Review Services Committee [ARSC] voted to finalize SSARS No. 19, entitled Compilation and Review Engagements
    Published on July 28, 2014

    SSAE No. 16 Some Implementation Questions & Answers

    Article Since the guidance in SSAE No. 16 can be early-implemented, several questions associated with the guidance have been asked, and many of those questions are addressed in these materials.
    Published on May 28, 2014

    SSARS No. 19 Some Implementation Questions and Answers

    Article While many of the planned changes to the technical literature never made it to the final document, the guidance in SSARS No. 19 does include a significant number of changes that impact the performance of compilation and review engagements, along with how practitioners should report at the conclusion of those
    Published on May 28, 2014

    Performing Review Engagements A Reminder About Some Practice Issues

    Article It sometimes is noticed that practitioners face greater challenges in complying with review engagement technical literature when compared to compilation and audit engagement technical literature requirements.
    Published on May 28, 2014

    Lender Requests for Comfort Letters

    Article Over the past few weeks, several of our Plain-English Accounting team members have asked questions related to the acceptability of providing comfort letters for use by lenders associated with certain loans.
    Published on May 28, 2014

    ARSC Meeting Update Clarification and Revision of the SSARSs

    Article On May 20-22, 2014, the Accounting and Review Services Committee (ARSC) met to discuss the following major agenda items regarding ARSC’s current project to clarify and recodify the Statements on Standards for Accounting and Review Services (SSARSs...
    Published on June 18, 2014

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