Expert Panel - Employee Benefit Plans
The Employee Benefit Plan Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for employee benefit plans by bringing together knowledgeable...
Published on February 23, 2015
Business Reporting improves the quality and transparency of information companies provide so investors and other key stakeholders can make better informed decisions. The focus is on shifting the model from...
Published on October 16, 2014
Business Reporting Frameworks
When fully developed, this Enhanced Business Reporting framework will provide structure for the presentation of non-financial components of business reports—including key performance indicators—and facilitate greater integration of financial and non-financial components...
Published on January 30, 2015
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
Sustainability Assurance and Advisory Task Force
This page discusses initiatives by the Sustainability Assurance and Advisory Task Force.
Published on September 15, 2014
Service Organization Controls (SOC) Reports for Service Organizations
Service Organization Controls (SOC) reports are designed to help service organizations, organizations that operate information systems and provide information system services to other entities, build trust and confidence in their service delivery processes and controls through a report by an independent Certified Public Accountant. Each type of SOC report is designed to help
Published on December 19, 2014
Expert Panel - State and Local Governments
The State and Local Governments Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for state and local government entities by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
Published on March 23, 2015
Significant Changes Coming to U.S. GAAP
FASB and the IASB continue to work to improve accounting and financial reporting across the globe. The "Big 3" accounting topics, Revenue Recognition, Leases and Financial Instruments, continue to receive the most attention. The most up-to-date information is available here.
Published on May 21, 2013
FRF for SMEs Toolkit for Large CPA Firms
This page contains FRF for SMEs™ Toolkit information for large CPA firms.
Published on January 12, 2015
Issues Papers of the Accounting Standards Division
This area lists the Issue Papers of the AICPA's Accounting Standards Division for archival purposes.
Published on January 07, 2015