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    Attest Clarity Project

    Article ...Clarity Project The AICPA Auditing Standards Board (ASB), which has completed clarifying Statements on Auditing Standards (SASs), is currently clarifying Statements on Standards for Attestation Engagements (SSAEs), also commonly known as the at
    Published on March 28, 2014

    Attestation Clarity Project

    Article The ASB Attestation Clarity Project, similar to the ASB Auditing Clarity Project, is underway. Keep up with the latest information.
    Published on March 25, 2014

    Ethics Matters

    Article Ethical considerations are paramount to a quality audit and the continuing public faith in the profession. The AICPA has gathered resources related to ethical matters in order to keep the profession informed and educated.
    Published on December 15, 2011

    Audit Data Standards General Ledger Standard

    Guidance This Audit Data Standard includes information specific to General Ledger accounts
    Published on August 20, 2013

    Audit Data Standard Working Group

    Article ASEC’s Emerging Assurance Technologies Task Force established the Audit Data Standard working group. The first three Audit Data Standards have been released: base standard, general ledger standard, and accounts receivable subledger standard
    Published on February 18, 2014

    Exposure Draft - Audit Data Standard

    Article ...The Emerging Assurance Technologies Task Force of the AICPA Assurance Services Executive Committee (ASEC) has issued an exposure draft titled Audit Data Standard. The full exposure draft, dated July 18, 2012, includes standards that address both the
    Published on August 09, 2013

    Industry Key Performance Indicators

    Article EBRC/Gartner initiative which brings together various stakeholders to develop industry specific KPIs results in a list of general KPIs and specific KPIs for the Technology and Mining industries. This document provides the list of KPIs and standard definitions
    Published on March 01, 2012

    Aerospace and Defense Revenue Recognition Task Force

    Article The Aerospace and Defense Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion
    Published on August 29, 2014

    FASB Accounting Standards Codification

    Overview This page provides an overview of the FASB Accounting Standards Codification (FASB ASC) with links to other AICPA and FASB resources on the Codification
    Published on June 21, 2012

    Income Tax Basis Financial Statements

    Article Some of the common peer review matters identified in compilation engagements relate to the definitions section of the SSARS. For example, there have been several cases where a firm had GAAP basis financial statement titles on income tax basis financ
    Published on July 14, 2011

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