Audit, Attest, and Quality Control ASB Comment Letters

Comment Letter:  ASB comment letter to other organizations.
Published on May 21, 2013

AICPA Comments on IAASBs Proposals to Improve Auditor Reporting

Newsletter:  The CPA Advocate: October, 2012. The AICPA’s Auditing Standards Board supported a broad-based approach to improving the transparency and relevance of financial reporting that involves financial reporting standard setters, management, and those charged with governance, as well...
Published on October 17, 2012

ASB Comment Letter on Consultation Paper A Framework for Audit Quality

Comment Letter:  This comment letter from the Auditing Standards Board to the IAASB discusses the consultation paper "A Framework for Audit Quality
Published on May 21, 2013

AICPA Request for Comment for IAASB Consultation Paper

Article:  AICPA request for comment and input from members and other stakeholders to help form the AICPA Auditing Standards Board’s comments on the consultation paper, Enhancing the Value of Auditor Reporting: Exploring Options for Change (Consultation Paper), issued by the International Auditing and Assurance Standards Board (IAASB...
Published on July 25, 2011

Financial Reporting Advocacy

Article:  ...The AICPA monitors and advocates on financial reporting matters affecting the accounting profession. The Financial Reporting Executive Committee (FinREC), Auditing Standards Board (ASB), and Accounting and Review Services Com
Published on July 20, 2011

Convergence of International and US Accounting Principles and IFRS

Article:  International Financial Reporting Standards (IFRS) set by the International Accounting Standards Board (IASB) in London is a response to worldwide demand from regulators, investors, businesses, and auditing firms for a single set of high-quality, globally-accepted accounting standards
Published on April 03, 2013

AICPA Comment Letter - Codification of Accounting and Financial Reporting Guidance on Generally Accepted Accounting Prin...

Comment Letter:  ...The American Institute of Certified Public Accountants (AICPA) has reviewed the Governmental Accounting Standards Board (GASB) Exposure Drafts (EDs), Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards and The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments, and is pleased
Published on March 29, 2013

FinREC and TIC Respond to FASBs Proposed ASU on Liquidity and Interest Rate Risk Disclosures

Newsletter:  The CPA Advocate: October, 2012.  The AICPA does not believe the proposal will achieve its intended objective and that costs will outweigh benefits for users of private company financial statements.
Published on October 18, 2012

International Affiliations

Article:  The AICPA aggressively pursues the interests of its membership through active participation with international regulators and standard setters
Published on November 07, 2012

Peer Review

Issue Brief:  AICPA Issue Brief on whether CPAs should be required to undergo periodic review of their accounting and auditing practices
Published on April 05, 2012

Potts v. SEC

Legal Brief:  Brief of amicus curiae 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