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    Audits of FHA-Approved Participants and Related HUD Requirements

    Article ...may no longer require FHA to approve loan correspondents (mortgage brokers) participating in the FHA program and HUD would no longer require FHA to submit audited financial statements or audits
    Published on May 14, 2013

    Audits of Federal Funds (Single Audits)

    Article Entities that receive federal funds including states, local governments, and not-for-profit organizations (NPOs), are subject to audit requirements commonly referred to as “single audits” under the Single Audit Act of 1984, as amended in 1996. The Single Audit Act was enacted to standardize the requirements for...
    Published on March 28, 2013

    Audit, Attest, and Quality Control ASB Comment Letters

    Comment Letter ASB comment letter to other organizations.
    Published on September 15, 2014

    IRS Audit Checklist for Cost Sharing Arrangements

    Checklist This audit checklist was created by the IRS Large and Midsize Business Division to help international examiners and field specialists review and evaluate cost-sharing arrangements under Internal Revenue Code reg...
    Published on August 16, 2005

    AICPA Opposes PCAOBs Mandatory Audit Firm Rotation Proposal

    Newsletter The AICPA recently told the Public Company Accounting Oversight Board its Concept Release on Auditor Independence and Audit Firm Rotation, which would require mandatory audit firm rotation, is not likely to achieve the goals the PCAOB intends
    Published on January 09, 2012

    Comments on Audit Firm Rotation for Exempt Organizations June 1, 2007

    Comment Letter June 1, 2007 comment letter regarding AICPA reservations over the suggestion that audit firm rotation constitutes a good practice for exempt organizations, since it has consistently failed to gain support from the SEC, GAO, private organizations, academics, & others constituting sound public policy...
    Published on November 06, 2012

    Legislation Prohibiting Mandatory Audit Firm Rotation Introduced in U.S. House of Representatives

    Newsletter The CPA Advocate: April, 2013.  H.R. 1564, introduced by Representative Robert Hurt, a Republican from Virginia, would block the PCAOB from requiring public companies to use specific auditors or require the use of different auditors on a rotating basis.
    Published on April 30, 2013

    AICPA Comments on Proposed Single Audit Revisions

    Newsletter The CPA Advocate: July, 2013. The letter to OMB supports the overall direction of the proposed rule changes, points out significant concerns and expresses appreciation for OMB’s responsiveness to earlier AICPA comments.
    Published on July 18, 2013

    April 22, 2010 Letter from the Center for Audit Quality to the Senate regarding potential SOX 404(b) amendment

    Legislative Letters April 22, 2010 Letter from the Center for Audit Quality to the Senate regarding potential SOX 404(b) amendment to the financial regulatory reform legislation
    Published on May 05, 2010

    AICPA Comment Letter on Addressing Disclosures in the Audit of Financial Statements

    Comment Letter This comment letter from the ASB to the IAASB discusses the Exposure Draft: Addressing Disclosures in the Audit of Financial Statements
    Published on September 16, 2014

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