By Document Type
AICPA Comments on DOL Participant Directed Accounts
These AICPA addresses the Department of Labor (DOL) fiduciary requirements for disclosure in participant-directed individual account plans
Published on September 24, 2012
State Board of Accountancy Positions on Commissions and Contingent Fees
Chart showing which states allow CPAs to accept commissions, with full disclosure to clients, except in situations where CPAs perform attest services for the client, showing that the majority of states allow commissions in these circumstances
Published on November 14, 2012
IRS Practice and Procedure Advocacy
This section contains policies and AICPA comments related to tax administration and policy.
Published on October 04, 2012
Commissions and Contingent Fees
Issue brief on under what condition should CPAs be allowed to accept commissions and contingent fees
Published on April 12, 2012
FinREC and TIC Respond to FASBs Proposed ASU on Liquidity and Interest Rate Risk Disclosures
The CPA Advocate: October, 2012. The AICPA does not believe the proposal will achieve its intended objective and that costs will outweigh benefits for users of private company financial statements.
Published on October 18, 2012
Health Care Entities -- AICPA Audit and Accounting Guide
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.
Brokers and Dealers in Securities - AICPA Audit and Accounting Guide
This guide provides basic information on the securities industry and a broker-dealer' books and records. In addition, SEC regulatory requirements and the related reporting is discussed along with relevant accounting and audit (updated for clarity) topics of particular importance to the audit of a broker-dealer.
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