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    Comfort Letters & Other Verification Documents Risks & Professional Requirements

    Article It is not uncommon for practitioners to receive request from clients, lenders, loan brokers, health insurance providers, adoption agencies, regulators, and a variety of other agencies to confirm client information.
    Published on May 28, 2014

    Lender Comfort Letters Confirmation of Client Information

    Article Since no-documentation and low-documentation loans continue in popularity within the lending community, especially when loans are being made to self-employed persons, it is not uncommon for practitioners to receive requests from their clients, lenders, or loan brokers to confirm client information related to the pending loan application.
    Published on May 28, 2014

    Lender Requests for Comfort Letters

    Article Over the past few weeks, several of our Plain-English Accounting team members have asked questions related to the acceptability of providing comfort letters for use by lenders associated with certain loans
    Published on May 28, 2014

    AU-C Section 920 Letters for Underwriters

    Article In implementing the clarified auditing technical literature guidance, auditors will notice some new requirements and guidance associated with circumstances where they are engaged to issue comfort letters
    Published on May 28, 2014

    AU-C SECTION 920 Amendment Letters for Underwriters and Certain Other Requesting Parties

    News The Auditing Standards Board [ASB] voted to issue a final standard that amends AU-C section 920, Letters for Underwriters and Certain Other Requesting Parties. The amendment is a result of requests for revisions to the guidance
    Published on July 02, 2014

    SSARS No. 19 Answering Some Implementation Questions

    Article Given the upcoming effective date of SSARS No. 19, many practitioners now are addressing how the guidance needs to be appropriately-implemented, and several questions have been raised related to the new guidance.
    Published on May 28, 2014

    Compilation & Review Alert Addressing Some Current Issues

    Article Each year, the AICPA publishes a compilation and review alert that is intended to provide practitioners with an update on recent practice issues and professional standards that affect compilation and review engagements
    Published on May 28, 2014

    Compilation & Review Engagement Guide Implementation Issues

    Article Until the April 2010 issuance of the AICPA Guide, there had been no Accounting and Auditing Guide that existed in order to help practitioners implement compilation and review guidance in the SSARSs technical literature.  Now, that practical implementation guidance is available, and it needs to be utilized as authoritative guidance
    Published on May 28, 2014

    Performing Review Engagements A Reminder About Some Practice Issues

    Article It sometimes is noticed that practitioners face greater challenges in complying with review engagement technical literature when compared to compilation and audit engagement technical literature requirements.
    Published on May 28, 2014

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