AU section 420

Professional Standards:  This section describes the second standard of reporting, which states that the auditor must identify in the auditor’s report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period. The section describes accounting changes that affect consistency, changes that
Published on October 02, 2012

Statements on Auditing Standards

Article:  ...are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers
Published on January 08, 2013

ARSC Member Biographies

Biography:  ARSC consists of 7 members, all of whom are AICPA members. Members are appointed to achieve an appropriate representation among small and medium firms actively involved in the provision of compilation and review services.
Published on November 20, 2012

Technical Hotline Trends- Questions and Answers by Topic

FAQ: 
Published on September 27, 2012

Audit Standards Board Members Biographies

Article:  The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Published on January 15, 2013

ET Section 92 - Definitions

Article:  Pursuant to its authority under the bylaws to interpret the Code of Professional Conduct, the Professional Ethics Executive Committee has issued the following definitions of terms appearing in the code effective November 30, 1989.
Published on April 11, 2013

The CPA Vision Project and Beyond

Overview:  The CPA Vision Project is a vision of the profession’s future for the 21st century and beyond.  AICPA and state societies worked to bring together CPAs from across the country to develop an unprecedented grassroots vision.
Published on January 07, 2013

ET Appendix A

Article:  ET Appendix A Council Resolution Designating Bodies to Promulgate Techncial Standards
Published on November 20, 2012

ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity

Article:  ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity
Published on April 08, 2013

ET Section 591 - Ethics Rulings on Other Responsibilities and Practices

Article:  ET Section 591 - Ethics Rulings on Other Responsibilities and Practices
Published on April 08, 2013

ET Section 391 - Ethics Rulings on Responsibilities to Clients

Article:  ET Section 391 - Ethics Rulings on Responsibilities to Clients
Published on September 14, 2011

ET Section 101 - Independence

Professional Standards:  .01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 101
Published on April 11, 2013

Letters of Comment on Exposure Draft of Proposed SSARSs Review of Financial Statements and Review of Financial Statement...

Overview:  ...will become part of the public record of the AICPA and will be available for public inspection at the offices of the AICPA after April 26, 2013, for 1 year. Responses should be sent to Mike Glynn at mglynn@aicpa.org and should be received by
Published on May 10, 2013