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    Tax-Related 3rd Party Verification (Comfort Letter) Requests

    Article The AICPA Tax Section's comfort letter resources on the Financial Reporting Center
    Published on June 05, 2014

    Third-Party Verification Toolkit for CPAs

    Toolkit This newly developed toolkit provides resources for use both within your firm as well as outside, with clients and potential clients.
    Published on September 08, 2014

    What to Know About Third Party Verification Letters

    Tools The AICPA has developed a matrix which outlines common requests CPAs have been receiving regarding verifications. This grid provides related responses that may be appropriate, depending on whether or not the CPA has performed additional procedures to corroborate the information.
    Published on September 08, 2014

    Third Party Verification Requests

    Guidance This release outlines the position of the AICPA on the matter of verifying financial information to bank lenders and brokers.
    Published on May 30, 2014

    Concerns Regarding Comfort Letters/Third Party Verification

    Article Increasingly, CPAs are receiving requests from clients, lenders, loan brokers, health insurance providers, adoption agencies, regulators, and various other agencies to confirm client information. In turn, the AICPA has received
    Published on June 02, 2014

    How CPAs Should Handle Comfort Letter Requests From Lenders and Mortgage Brokers

    Article AICPA members have contacted the AICPA to clarify their professional ethical obligations when asked for “comfort letters” by lenders and mortgage brokers. Depending on how practitioners respond to such requests, they may be at risk for failing to comply with AICPA professional standards. In these situations...
    Published on July 15, 2011

    Technical 3rd Party Verification (Comfort Letter) Requests

    Article NEW! The AICPA has developed a matrix which outlines common requests CPAs have been receiving regarding verifications. This grid provides related responses that may be appropriate, depending on whether or not the CPA has performed additional procedu
    Published on August 25, 2014

    TIS Section .19 of Section 9110, Special Reports

    Article Paragraph .19, "Lender Comfort Letters," of Section 9110, Special Reports, is a discussion of common questions that arise from this topic. This TIS has appropriate guidance when dealing with issues such as these
    Published on August 22, 2012

    Financial Reporting Center News and Newsletter Archive

    Article 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 September 18, 2014

    Audit and Attest Services

    Article If you perform audit and attest engagements, the information and
    Published on July 15, 2014

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