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    Financial Reporting Center White Papers

    Article The Financial Reporting Center helps CPAs meet the challenges of providing high quality financial reporting with resources for the entire financial reporting process
    Published on August 01, 2013

    IFRS Readiness Survey

    Survey Introduced in fall 2008, the IFRS Readiness Survey is a semi-annual survey of AICPA members working in Public Practice and Business & Industry that is used to gauge the level of knowledge members have about IFRS, their knowledge needs and the progress their organizations are making towards implementing IFRS.
    Published on October 19, 2011

    Research

    Home Get the latest news on private company financial reporting, enhanced business reporting, Sarbanes Oxley and XBRL. Access standards, AICPA white papers and briefs and information on hot topics in this new research area
    Published on April 02, 2015

    Meeting Agenda and Materials for November 2-4, 2010 ARSC Meeting

    Meeting Materials ...Agenda Agenda Item #2 - Proposed SSAE Reporting on Compiled Prospective Financial Statements When the Practitioner's Independence is Impaired Agenda Item 2A - Summary of comment letters received on the proposed SSAE, Reportin
    Published on July 15, 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 April 01, 2015

    AU-C section 915

    Professional Standards This section addresses the reporting accountant’s responsibilities when requested to issue a written report on the application of the requirements of an applicable financial reporting framework to a specific transaction or the type of report that may be issued on a specific entity...
    Published on November 18, 2014

    AU section 325

    Professional Standards This section establishes standards and provides guidance on communicating matters related to an entity’s internal control over financial reporting identified in an audit of financial statements. It is applicable whenever an auditor expresses or disclaims an opinion on financial statements. The section defines the terms deficiency in internal...
    Published on November 20, 2013

    Letters of Comment on Exposure Draft of Proposed SSAE, Reporting on an Examination of Controls at a Service Organization...

    Comment Letters Letters of Comment on Exposure Draft of Proposed SSAE, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting: Clarification and Recodification
    Published on January 30, 2015

    Proposed Statement on Auditing Standards An Audit of Internal Control Over Financial Reporting That Is Integrated With a...

    Exposure Draft This Proposed Statement on Auditing Standards  creates AU-C sec. 940 in AICPA Professional Standards, amends various sections in SAS No. 122, Statements on Auditing Standards: Clarification and Recodification (AICPA, Professional Standards, AU-C secs. 200, 265, 315, 402, 600, 905, and 935), and withdraws SSAE No. 15, An Examination of an
    Published on September 23, 2014

    Standards and Statements

    Overview ...provides members with links to the standards and statements that the AICPA develops and monitors, and that are issued by the Auditing Standards Board, as well as to international financial reporting and continuing professional education program standards in one central area
    Published on March 17, 2015

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