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    Risk Assessment

    Article Get resources, information and continuing professional education regarding the Risk Assessment Standards.
    Published on September 19, 2014

    Overhaul of AAG Property and Liability Insurance Entities

    Guide The Financial Reporting Executive Committee (FinREC) of the AICPA has issued a working draft of the accounting content of a proposed Audit and Accounting Guide Property and Liability Insurance Entities. This proposed guide addresses many new accounting issues that have emerged over the years and includes guidance dedicated specifically to
    Published on June 27, 2012

    Improving the Clarity of Auditing Standards

    Article The overall goal of the Clarity Project, a multiyear project of the Auditing Standards Board was to make the standards easier to read, understand and implement and to converge them with the International Standards on Auditing. Although the purpose of redrafting the auditing standards is for clarity and convergence and
    Published on June 02, 2014

    Peer Review Addresses Risk Assessment Deficiencies

    Article The AICPA Peer Review Team has gathered data on common deficiencies found regarding the Risk Assessment Process and has created a video discussing those findings.
    Published on February 07, 2013

    Enhancing Audit Quality Practice Aid

    Article This page provides access to versions of a modified practice aid designed to help CPAs better understand and apply Statement on Quality Control Standards (SQCS) No. 8, A Firm’s System of Quality Control (Redrafted) (AICPA, Professional Standards, QC sec. 10).
    Published on October 07, 2014

    Expert Panel - Stockbrokerage and Investment Banking

    Article The Stockbrokerage and Investment Banking Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for stockbrokerage and investment banking institutions by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel
    Published on November 20, 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

    Review, Compilation and Preparation

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

    Attestation Clarity Project

    Article The ASB Attestation Clarity Project, similar to the ASB Auditing Clarity Project, is underway. Keep up with the latest information.
    Published on March 25, 2014

    Attest Clarity Project

    Article Clarity Project The AICPA Auditing Standards Board (ASB), which has completed clarifying Statements on Auditing Standards (SASs), is currently clarifying Statements on Standards for Attestation Engagements (SSAEs), also commonly known as the at
    Published on March 28, 2014

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