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    Relationship With Another NFP

    Publication FASB ASC 958-810-05-3 explains that ownership of NFPs may be evidenced in various ways because NFPs may exist in various legal forms, such as corporations issuing stock, corporations issuing ownership certificates, membership corporations issuing membership certificates, joint ventures, and partnerships, among other forms
    Published on March 21, 2014

    Stockbrokerage and Investment Banking - Financial Statement Presentation and Classification

    Article Broker-dealers are guided in their preparation of financial statements primarily by U.S. generally accepted accounting principles, SEC rules and other regulatory bodies. This guide excerpt provides more information on Financial Statement Presentation and Classification.
    Published on July 15, 2011

    Changes May Be Needed to Regulator-Prescribed Auditors Reports

    Article Auditor's reports, with new requirements under the Clarified Auditing Standards, have become troublesome for many auditors. When regulator-prescribed auditor's reports are also required, the AICPA has developed information to assist.
    Published on May 01, 2013

    Risk Assurance and Advisory Services

    Article Risk Assurance task force will develop guidance for assurance to evaluate and organization enterprise risk management process to supplement  COSO ERM framework
    Published on July 15, 2011

    Tax-Related 3rd Party Verification (Comfort Letter) Requests

    Article The AICPA Tax Section's comfort letter resources on the Financial Reporting Center.
    Published on June 05, 2014

    FRF for SMEs Frequently Asked Questions

    FAQ This page contains frequently asked questions about the FRF for SMEsTM accounting framework.
    Published on June 27, 2014

    Proposed Revisions to Ethics and Compilation Standards

    Article Two exposure drafts, proposed by PEEC and ARSC, have the potential to make significant changes to the landscape of compilation and review services. Get the information you need to voice your opinion.
    Published on June 26, 2014

    Form of a Standard Compilation Report

    Article One of the more common peer review matters identified in compilation engagements is related to firms issuing tax basis financial statements and the compilation report was not modified to reflect the GAAP departure. In the course of compiling the c
    Published on July 14, 2011

    CPA Compliance Modifications for NYC Form TC309 Accountants Certification

    Template As a result of the issuance of SAS 122, Clarification and Recodification, the wording of the Tax Commission of the City of New York Form TC309, Accountant's Certification, does not comply with AICPA’s professional standards. Although it was not possible to change Form TC309 for this year (2013/2014 assessments), thanks
    Published on January 04, 2013

    Letter to Regulator About Specific Form

    Guidance When regulator-prescribed reports are necessary, CPAs are occasionaly forced to change those reports to be in compliance with AU-C section No. 800, Special Considerations - Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks. This downloadable provides a sample letter to the regulator explaining the change.
    Published on May 01, 2013

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