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    Financial Reporting Center White Papers

    Article The Financial Reporting Center helps CPAs meet the challenges of providing high quality financial reporting with resources for the entire financial reporting process
    Published on August 01, 2013

    AU section 330

    Professional Standards This section provides guidance about the confirmation process in audits performed in accordance with generally accepted auditing standards. It defines the confirmation process; discusses the relationship of confirmation procedures to the auditor's assessment of audit risk; describes...
    Published on November 16, 2013

    Comment Letters received on Improving the Clarity of ASB Standards

    Comment Letters Letters of Comment Received on the Discussion Paper on Improving the Clarity of ASB Standards
    Published on April 30, 2010

    PCPS-Firm Practice Management White Papers

    Article The Private Companies Practice Section (PCPS) Firm Practice center provides information and resources for firms of all sizes in the area of practice management.
    Published on March 27, 2015

    AU section 380

    Professional Standards ...and provides guidance on the auditor’s communication with those charged with governance in relation to an audit of financial statements. It describes the role of communication, legal considerations, those who are charged with governance, management, matters to be communicated, the communication process, and documentation
    Published on November 20, 2013

    AICPA White Papers Index

    Article AICPA features whitepapers with commentary and insight on topics of importance to the accounting profession.
    Published on July 10, 2014

    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 December 23, 2014

    Auditing Standards Board

    Article ...The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non issuers
    Published on April 01, 2015

    Accounting and Review Services Committee Overview

    Overview ARSC is an AICPA senior committee for compilations or reviews and is designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of nonpublic entities.
    Published on December 23, 2014

    AICPA Technical Hotline

    Overview The AICPA's Accounting and Auditing Technical Hotline provides members with free, high-quality technical assistance by phone concerning issues related to accounting and financial reporting, auditing and attestation, compilation, and review standards. The hotline is available from 9 a.m. to 8 p.m. Eastern time at 877.242.7212.
    Published on April 01, 2015

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