Peer Review
Issue Brief:
AICPA Issue Brief on whether CPAs should be required to undergo periodic review of their accounting and auditing practices
Published on April 05, 2012
AICPA Provides IRS Proposed FAQs, Seeks Additional Section 7216 Guidance
Comment Letter:
The AICPA and other professional organizations submitted eight draft frequently asked questions (FAQs) to the IRS, addressing issues of concern to taxpayers and tax return preparers relating to the section 7216 regulations. The FAQ document also includes a list of modifications the AICPA believes are critical to making the section
Published on January 28, 2011
Tort Reform - Privity of Contract
Issue Brief:
Background and information page on tort reform and privity.
Published on April 26, 2012
AICPA Flags Concerns about IFACs International Ethics Standards Boards Exposure Draft on Responding to a Suspected Illeg...
Newsletter:
The CPA Advocate: December, 2012. The AICPA Professional Ethics Executive Committee identified a number of concerns about requirements the proosal would impose on professional accountants in public practice and business and suggested alternatives.
Published on December 19, 2012
Potts v. SEC
Legal Brief:
Brief of amicus curiae for the AICPA in support of the petition of Robert D. Potts. The SEC sanctioned Potts for ""improper professional conduct"" in performing duties as a concurring reviewer during an audit of certain financial statements in 1988 and 1989.
Published on April 02, 2013
September 8, 2010, ASB comment letter on Exposure Draft Proposed International Standard on Assurance Engagements 3420, A...
Comment Letter:
The ASB comments on Exposure Draft: Proposed International Standard on Assurance Engagements 3420, “Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus
Published on September 09, 2010
Compilation and Review - ARSC Comment Letters
Article:
Listing of ARSC compilation and review comment letters.
Published on February 14, 2013
ARSC Comment Letter on Proposed ISRE 2400
Comment Letter:
This May 20, 2011, comment letter from ARSC to the IAASB discusses proposed ISRE 2400 (Revised), Engagements to Review Historical Financial Statements
Published on February 14, 2013
ARSC Comment Letter on Proposed ISRE 4410
Comment Letter:
This March 29, 2011, comment letter from ARSC to the IAASB discusses proposed ISRE 4410 (Revised), Engagements to Compilation Engagements
Published on February 14, 2013
International Affiliations
Article:
The AICPA aggressively pursues the interests of its membership through active participation with international regulators and standard setters.
Published on November 07, 2012
Audit, Attest, and Quality Control ASB Comment Letters
Comment Letter:
ASB comment letter to other organizations.
Published on March 22, 2013