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SEC Inquiry Resource

Overview: CAQ members with inquiries relevant to audits of public companies are encouraged to visit the CAQ Technical Inquiry Resource.
Published on February 14, 2011

PCAOB Standing Advisory Group Meetings

Meeting Highlights: Information about the PCAOB Standing Advisory Group (SAG), a group whose purpose is to advise the PCAOB on the establishment of auditing and related professional practice standards. Gain access to SAG meeting materials and highlights from each meeting.
Published on March 27, 2013

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Employee Benefit Plans: Audit and Accounting Guide

Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.

U.S. GAAP Financial Statements - Best Practices in Presentation and Disclosure

2012 US GAAP Financial Statements-Best Practices in Presentation and Disclosure formerly Accounting Trends & Techniques) provides hundreds of illustrative disclosures that were specially selected by an AICPA expert panel from the financial statements of hundreds of companies. Fully updated for recent authoritative pronouncements, this edition offers comprehensive examples of virtually every required disclosure, across over 100 industries, to deliver the content you need from the organization you trust.

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This guide provides "how-to" guidance on planning, performing and reporting on Health Care engagements, as well as information for members in practice in the Health Care industry. It explains the accounting and auditing for many types of Health Care issues, including up-to-date information on recently issued FASB Accounting Standards Updates and GASB Statements and their effects on the industry. This guide has been fully conformed to reflect the new standards resulting from the Clarity Project.