TIS Section 9100.07, Naming the City and State Where the Auditor Practices
This TIS section, on signing and dating auditor's reports, discusses the use of firm letterhead
Published on February 20, 2013
TIS Section .29 of Section 9160, Other Reporting Issues
Section .29, "Modification to the Auditor’s Report When a Client Adopts a PCC Accounting Alternative" of Section 9160, Other Reporting Issues, is a discussion of common questions that arise from this topic. This TIS has...
Published on March 21, 2014
TIS Section .30 of Section 9160, Other Reporting Issues
Section .30, "Modification to the Auditor’s Report When a Client Adopts a PCC Accounting Alternative That Results in a Change to a Previously Issued Report" of Section 9160, Other Reporting Issues, is a discussion of...
Published on April 23, 2014
FAQ Service Organizations Standards and Implementation Guidance
SSAE 16 (and also SAS 70) enables CPAs to provide two types of service auditor’s reports. This document contains questions and answers to help explain the changes resulting from the issuance of SSAE 16. Updated September 2011 to reflect the issuance of the SOC...
Published on October 11, 2011
How to Use a Service Organization Control 1 Report
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 Sections 8900.11 Management Representations Regarding Prior Periods Presented That Were Audited by Predecessor Audit...
...That Were Audited by Predecessor Auditor," has been issued to provide nonauthoritative guidance when the prior period financial statements were audited by a predecessor auditor and the predecessor auditor’s report on the prior period’s financial statements is
Published on September 26, 2014
Expert Panel - Investment Companies
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
Audit and Attest
Accounting & Financial Reporting Industry Insights Audit & Attest Review, Compilation & Preparation As
Published on October 23, 2014
Financial Reporting Center News and Newsletter Archive
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 October 06, 2014
This Industry Insights page contains links to various guidance and expert panel information for key industries for accounting and auditing professionals.
Published on October 23, 2014