Omnibus Proposal of Professional Ethics Division Interpretations and Rulings - June 17, 2005
June 17, 2005 Omnibus Exposure Draft of the Professional Ethics Division. The topics addressed in the exposure draft relate to the offer or acceptance of gifts and entertainment and retention of client records
Published on April 14, 2010
Earn CPE credit by completing a self-study program developed from topics covered in the Journal of Accountancy. The study guide (shipped to you in March, June, September, and December) contains valuable supporting information, checklists and practice tools that supplement the Journal articles.
Compilation and Review Engagements - AICPA Guide
Provides interpretive guidance on the requirements of Statements on Standards for Accounting and Review Services (SSARS) for compilation & review engagements. Contains illustrative engagement and representation letters, illustrative accountants compilation and review reports, detailed illustrations (including illustrative client inquiries), and case studies.
AICPA Audit Risk Assessment Tool and Guide
Auditors continue to struggle with effective, efficient execution of the Risk Assessment Standards. This tool walks an experienced auditor through risk assessment procedures and documents those decisions necessary to prepare an effective, efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the identification of high risk areas, allowing appropriate tailoring of audit programs and audit efficiencies. Includes the Risk Assessment Guide.