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    AT section 301

    Professional Standards This section outlines attestation standards and guidance applicable to practitioners issuing examination, compilation, or agreed-upon procedures reports on prospective financial statements
    Published on November 14, 2013

    AR Section 9080

    Professional Standards Interpretation No. 17 to AR section 80 addresses the accountant’s application of procedures to required supplementary information (RSI) that accompanies compiled financial statements, the accountant’s modification of the compilation report to refer to the RSI information and explain the circumstances regarding its presentation, and the omission of RSI from financial...
    Published on September 29, 2011

    Statements on Standards for Attestation Engagements

    Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance. S
    Published on November 19, 2013

    Meeting Agenda and Materials for August 23-25, 2011 ARSC Meeting

    Meeting Materials Meeting Agenda and Materials for August 23-25, 2011 ARSC Meeting.
    Published on August 18, 2011

    AICPA Technical Hotline

    Overview The AICPA's Accounting and Auditing Technical Hotline provides members with free, high-quality technical assistance by phone concerning issues related to accounting and financial reporting, auditing and attestation, compilation, and review standards. The hotline is available from 9 a.m. to 8 p.m. Eastern time at 877.242.7212
    Published on November 06, 2013

    ET Section 302 - Contingent Fees

    Article ET Section 302 - Contingent Fees
    Published on May 16, 2011

    Audit Standards Board Members Biographies

    Article The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
    Published on December 16, 2013

    ET Section 101 - Independence

    Professional Standards .01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 101
    Published on October 15, 2013

    ET Section 100 - Independence, Integrity, and Objectivity

    Article ET Section 100 - Independence, Integrity, and Objectivity
    Published on June 03, 2013

    ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity

    Article ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity
    Published on October 11, 2013

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