Legal Brief: ...for the AICPA in support of the petition of Robert D. Potts. The SEC sanctioned Potts for ""improper professional conduct"" in performing duties as a concurring reviewer during an audit of certain financial statements in 1988 and 1989
Published on April 02, 2013

Insurance Company Audits

Article: ISSUE: How the profession should respond to legislation that requires insurers to have annual audited statutory financial reports of insurance companies. BACKGROUND: All states require domiciled insurance enterprises to submit to the state insuran
Published on March 18, 2011

Whistleblower Rules under Dodd Frank Act

Article: Dodd-Frank Act Sections 922 and 748 require the Securities and Exchange Commission and Commodities Futures Trading Commission to implement rules to pay cash awards of up to 30% in settlements over $1 million to whistleblowers who voluntarily provide original information about violations of the Securities laws and Commodity Exchange Act,
Published on February 05, 2013

AICPA-Endorsed Amendment to Whistleblower Bill Approved

Newsletter: The AICPA and state CPA societies successfully urged members of the House Capital Markets Subcommittee to approve an amendment to a bill that would protect investors by strengthening the whistleblower program established under the Dodd-Frank Act.
Published on February 01, 2012

FASB Independence and Fair Value Accounting

Article: The AICPA strongly and unequivocally supports independence of the U.S. and international accounting standard setting bodies, the Financial Accounting Standards Board (FASB) in Norwalk, Connecticut, and the International Accounting Standards Board (IASB) in London.
Published on April 03, 2013

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Related AICPA Products

Employee Benefit Plans: Audit and Accounting Guide

Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.

Auditing Employee Benefit Plans: Mastering the Fundamentals

Explore the accounting and auditing requirements unique to employee benefit plans. It is designed to give you an understanding of requirements and audit procedures related to defined contribution, defined benefit and health and welfare plans to help you more effectively plan and carry out your audit.

Gaming Audit & Accounting Guide

This guide provides "how-to" guidance on planning, performing and reporting on Gaming engagements, as well as information for members in practice in the Gaming industry. It explains the accounting and auditing for many types of Gaming industry issues, including up-to date information such as recently issued Accounting Standards Updates and GASB Statements and their effect on the industry. This Guide has been fully conformed to reflect the new standards resulting from the Clarity Project.