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    Independence Requirements PEEC Revises Guidance

    Report The AICPA Professional Ethics Executive Committee [PEEC] has issued revised guidance that needs to be understood in order for practitioners to comply with requirements under Code of Professional Conduct Rule 101, entitled Independence
    Published on August 03, 2014

    Engagement Letter Indemnification Clauses

    Report Building on the requirements associated with audits of many types of regulatory entities, the Professional Ethics Executive Committee [PEEC] has issued new interpretive guidance associated with using [where use is prohibited] indemnification/limitation wording in agreements to perform audit and other attest services.
    Published on August 03, 2014

    Code of Professional Conduct Big Changes on the Horizon

    Report In June, the AICPA released the revised Code of Professional Conduct [AICPA Code]. PEEC has restructured the AICPA Code so that members and other users can apply the rules and reach correct conclusions more easily and intuitively
    Published on August 04, 2014

    AICPA Code of Professional Conduct PEEC Approves Significant Revisions

    News The Professional Ethics Executive Committee [PEEC] approved the adoption of the revised AICPA Code of Professional Conduct. PEEC restructured and codified the Code so that users can apply the rules and reach correct conclusions more easily and intuitively
    Published on May 29, 2014

    Revisions to the Code of Professional Conduct

    Report On October 7, 2011, the AICPA Professional Ethics Executive Committee [PEEC] released some revisions to the AICPA Code of Professional Conduct
    Published on August 03, 2014

    Employee Benefit Plan Audits Applying Independence Rules to Affiliates

    Report In certain situations, in addition to evaluating independence issues related to attest clients, practitioners also need to evaluate whether they are independent with respect to affiliate entities
    Published on August 03, 2014

    New Independence Guidance Cumulative Effect of Multiple Nonattest Services

    Report On August 13, 2013, the AICPA Professional Ethics Executive Committee [PEEC] voted to finalize amended guidance associated with implementing Interpretation 101-3.
    Published on August 03, 2014

    ARSC Issues Three Proposed SSARSs Changing the Landscape of Compilation Engagements

    News The Accounting and Review Services Committee issued an exposure draft containing three proposed Statements on Standards for Accounting and Review Services [SSARSs] that, if adopted in final form as proposed, will change the landscape of how compilation engagements are considered, performed, and reported on.
    Published on July 01, 2014

    SAS 123 Omnibus Statement on Auditing Standards 2011

    Report On October 5, 2011, simultaneously with the issuance of the “Super SAS” that serves to clarify and converge U.S. generally accepted auditing standards with International Standards on Auditing [ISAs] as issued by the International Auditing and Assurance Standards Board [IAASB], the Auditing Standards Board [ASB] issued SAS No. 123.
    Published on August 03, 2014

    Ethics Interpretation No. 101-17 Considering Networks and Network Firms

    Report In many circumstances, to enhance their capabilities to provide professional services, CPA firms join groups of firms which typically are membership associations that are separate legal entities that are otherwise unrelated to the association member firms.
    Published on August 03, 2014

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