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    Changes May Be Needed to Regulator-Prescribed Auditors Reports

    Article ...Issue Many state regulators require that independent auditors provide an opinion on financial information that is submitted to a regulator, often by means of an auditor’s report on forms prescribed by the regulator. While auditors want to comply
    Published on November 14, 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

    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

    Letter to Regulator About Specific Form

    Article This document contains a sample letter to regulators regarding form language
    Published on November 14, 2014

    AICPA Conflict Minerals Resources

    Article 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 January 29, 2015

    Financial Reporting Executive Committee

    Article 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 February 13, 2015

    SOC 2

    Article 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 December 19, 2014

    SEC Rules for Reporting Financial Statements in XBRL Format

    Article Summary of SEC Rule related to Interactive Data (XBRL)
    Published on February 05, 2013

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