Stockbrokerage and Investment Banking - Financial Statement Presentation and Classification
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
Tax-Related 3rd Party Verification (Comfort Letter) Requests
The AICPA Tax Section's comfort letter resources on the Financial Reporting Center.
Published on June 05, 2014
FRF for SMEs Frequently Asked Questions
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
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
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
AICPA Conflict Minerals Resources
As the issue of Conflict Minerals gains more importance, the AICPA has begun its involvement in this crucial area. Find information and important links here.
Published on May 05, 2014
A collection of reports to help users understand controls at service organizations as it relates to security, availability, processing integrity, confidentiality and privacy.
Published on January 06, 2014
FRF for SMEs Logo for CPA Firms Terms, Conditions, and Guidelines for CPAs
This document discusses terms, conditions, and guidelines for use of the FRF for SMEs™ accounting framework.
Published on July 03, 2013
Private Company Financial Reporting Frequently Asked Questions
FAQs about the Financial Accounting Foundation's new Private Company Council and the AICPA’s development of a financial reporting framework for small- and medium-sized entities.
Published on July 23, 2012
Financial Reporting Executive Committee
The Financial Reporting Executive Committee (FinREC) is a senior committee of the Institute for financial reporting. Find information about activities, members and meetings here.
Published on July 18, 2014