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    Compilation & Review Engagements Focusing on Some Current Peer Review Matters

    Report Now that practitioners are in the second cycle of performing and reporting on compilation and review engagements using the requirements within SSARS No. 19, they might want to be aware of some issues that will be receiving a heightened level of scrutiny when they are going through their peer reviews,
    Published on August 03, 2014

    CPEA Report Results in Elimination of the Disclosure of Open Tax Years When No Unrecognized Tax Benefits Exist

    News This alert informs readers about the deletion of TPA 5250.15, which results in the elimination of the requirement to disclose open tax years when no uncertain tax positions exist.
    Published on March 24, 2015

    Audit Planning Issues The Importance of Risk Assessment

    Report Discussions in these materials are focused on some of the more common pitfalls and issues associated with the risk assessment process and on providing a refresher on some of the key points that need to be addressed in implementing the risk assessment technical literature requirements.
    Published on August 04, 2014

    About the CPEA Professional Staff

    Overview The CPEA about us page describes the mission and staff of the CPEA. Provides biographical information about the AICPA employees and outside fellows who provide the services of the CPEA to members.
    Published on October 06, 2014

    New Guidance for Compilation/Review Engagements

    Report At its November 2009 meeting, the Accounting and Review Services Committee [ARSC] voted to finalize SSARS No. 19, entitled Compilation and Review Engagements.
    Published on August 03, 2014

    Controversy Over the Applicability of the Disclosure Requirement of Open Tax Years Unintended Consequences and Lessons f...

    Report This report covers the applicability of a seemingly benign, but ambiguous, disclosure requirement of FIN 48 to provide a description of tax years open to examination.
    Published on March 18, 2015

    OMB Circular A-133 Audits Common Findings and Deficiencies

    Report Recently, the AICPA Ethics Division compiled a list of deficiencies frequently identified in investigations of the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations audits over the last 2 years. The focus of this report will be on the more common findings
    Published on August 20, 2014

    2011-2012 Compilation & Review Alert Addressing Some Current Practice Issues

    Report The AICPA has released its annual alert addressing some current-period issues that need to be addressed when practitioners are performing compilation and review engagements.
    Published on March 20, 2015

    Designing Analytical Procedures in a Review Engagement

    Report In performing the inquiry and analytical procedures for a review engagement, it is important to understand that these performance requirements are not to be performed in a “mechanical” manner.
    Published on August 03, 2014

    Compilation & Review Alert Addressing Some Practice Issues

    Report The AICPA recently released the 2010-2011 Compilation and Review Alert.In addition to addressing practical implementation issues associated with SSARS No. 19, the Alert addresses several other practice issues that need to be considered when practitioners are performing and reporting on compilation and review engagements.
    Published on August 03, 2014

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