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    Updates to SEC and CFTC Regulations and Related Audit and Attestation Reports

    White Paper The CAQ and the AICPA have jointly issued a Member Alert outlining regulatory changes that are applicable to audits and attestation engagements of BDs and FCMs
    Published on May 12, 2014

    Reports on Financial Statements of Employee Benefit Plans

    Publication This excerpt from the 2013 Audit and Accounting Guide Employee Benefit Plans contains illustrative reports on financial statements of employee benefit plans
    Published on February 14, 2013

    How to Use a Service Organization Control 1 Report

    Publication This excerpt from the AICPA Practice Aid Using an SSAE No. 16 Service Auditor’s Report (SOC 1 Report) in Audits of Employee Benefit Plans discusses how to use a Service Organization Control 1 report
    Published on August 27, 2012

    TIS Section .20 of Section 9110, Special Reports

    Article TIS section .20, "Effective Date of AU-C Section 905 in a Compliance Audit," of Section 9110, Special Reports, is a discussion of common questions that arise from this topic. This TIS has appropriate guidance when dealing with issues compliance audit issues
    Published on December 27, 2012

    Service Organizations and Using Statement on Standards for Attestation Engagements No. 16 Reports

    Publication This excerpt from the AICPA's Audit and Accounting Guide Employee Benefit Plans (as of January 1, 2012) disccuses service organizations and using SSAE No. 16 reports
    Published on August 27, 2012

    IPSA/Conflict Minerals Explanatory Flyer

    Brochure If you have a client required to file a “Conflict Minerals Report” with the U.S. Securities and Exchange Commission, they may need to have an Independent Private Sector Audit of the Conflict Minerals Report. CPAs are the premier providers of Independent Private Sector Audits of Conflict Mineral Reports.This...
    Published on January 30, 2014

    Evolution of Auditing From the Traditional Approach to the Future Audit

    White Paper The purpose of this white paper is to discuss the evolution of auditing and the history of the traditional audit. This white paper is the second essay in the update to the 1999 CICA and AICPA Research Report on Continuous Auditing and is published with the intent of offering insight
    Published on March 05, 2013

    Expert Panel - Investment Companies

    Article The Investment Companies Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for investment companies by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel
    Published on October 24, 2014

    Assurance and Advisory

    Overview Find information and resources to keep abreast of new and emerging reporting and assurance needs and help you embrace new service opportunities.
    Published on October 23, 2014

    Illustrative Report of Independent Accountant on Examinations of Securities Pursuant to Rule 206(4)-2

    Report These reports have been updated for Securities and Exchange Commission (SEC) Release Nos. IA-2968, Custody of Funds or Securities of Clients by Investment Advisers, and IA-2969, Commission Guidance Regarding...
    Published on August 27, 2012

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