Technical Hotline Trends- Questions and Answers by Topic

FAQ: 
Published on September 27, 2012

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

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

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 30, 2013

AICPA Technical Hotline

Article:  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 May 06, 2013

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 October 03, 2012

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 October 02, 2012

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 April 26, 2013

AU-C section 910

Professional Standards:  This section addresses circumstances in which an auditor practicing in the United States is engaged to report on financial statements that have been prepared in accordance with a financial reporting framework generally accepted in another country not adopted by a body designated by the Council of the AICPA (Council) to
Published on October 03, 2012

AT section 501

Professional Standards:  This section establishes requirements and provides guidance applicable to practitioners performing an examination of the design and operating effectiveness of an entity’s internal control over financial reporting that is integrated with an audit of financial statements
Published on October 02, 2012

SAS Nos. 122124

Executive Summary:  ...No. 122, Statements on Auditing Standards: Clarification and Recodification; SAS No. 123, Omnibus Statement on Auditing Standards--2011; and SAS No. 124, Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country
Published on October 11, 2011

AT section 801

Professional Standards:  ...a service auditor to report on controls at organizations that provide services to user entities when those controls are likely to be relevant to user entities' internal control over financial reporting
Published on October 02, 2012

Technical Hotline

Tools:  The AICPA's accounting and auditing technical hotline provides members with free, high-quality technical assistance by phone concerning issues related to: accounting principles and financial reporting; auditing, attestation, compilation and review standards. The hotline is available from 9 a.m. to 8 p.m. Eastern time
Published on November 08, 2012

Meeting Agenda and Materials for May 18-20, 2010 ARSC Meeting

Meeting Materials:  Meeting Agenda and Materials for May 18-20 Accounting and Review Services Committee Meeting
Published on July 15, 2011

Accounting and Review Services Committee Overview

Overview:  ARSC is an AICPA senior committee for compilations or reviews and is designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of nonpublic entities
Published on April 01, 2013