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    Financial Reporting Center News and Newsletter Archive

    Article Keeping up with the news, whether breaking or far-reaching, is critical to the success of certified public accountants in practice. Whether in public accounting or in an industry position, when news breaks, find it here. Here you will also find an archive of the Financial Reporting Newsletter.
    Published on May 20, 2014

    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

    FRC Newsletter - May 19, 2014

    Newsletter FRC Newsletter Downloadable: May 19, 2014, Contents: Updates to SEC and CFTC Regulations and Related Audit and Attestation Reports of Brokers and Dealers and Futures Commission Merchants, Including Those That Are Dually-Registered Comprehensive Staff Training from the AICPA
    Published on May 20, 2014

    FRC Newsletter - May 19, 2014

    Newsletter FRC Newsletter Downloadable: May 19, 2014, Contents: Updates to SEC and CFTC Regulations and Related Audit and Attestation Reports of Brokers and Dealers and Futures Commission Merchants, Including Those That Are Dually-Registered Comprehensive Staff Training from the AICPA
    Published on May 20, 2014

    FRC Newsletter - July 8, 2013

    Newsletter FRC Newsletter Downloadable: July 8, 2013, Contents: Additional TIS Sections Address Audits of Group Financial Statements, Signing and Dating Reports AICPA Committee and Task Force Updates Available AICPA Releases Updated Audit and Accounting Guide Investment Companies
    Published on July 25, 2013

    FRC Newsletter - July 8, 2013

    Newsletter FRC Newsletter Downloadable: July 8, 2013, Contents: Additional TIS Sections Address Audits of Group Financial Statements, Signing and Dating Reports AICPA Committee and Task Force Updates Available AICPA Releases Updated Audit and Accounting Guide Investment Companies
    Published on July 25, 2013

    An Auditors Report on a Complete Set of Financial Statements Prepared in Accordance With a Regulatory Basis of Accountin...

    Guidance When regulator-prescribed reports are necessary, CPAs are occasionaly forced to change those reports to be in compliance with AU-C section No. 800, Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks. This downloadable is an illustrative report
    Published on May 01, 2013

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