AICPA Recommendations Incorporated in SEC Rule Defining Family Office Exclusion under Investment Advisers Act
The U.S. Securities and Exchange Commission adopted a rule June 22 expanding the definition of the “family office” exclusion under the Investment Advisers Act of 1940. The SEC rule incorporated several suggestions made by the AICPA.
Published on June 30, 2011
Health Care Entities -- AICPA Audit and Accounting Guide
This guide provides "how-to" guidance on planning, performing and reporting on Health Care engagements, as well as information for members in practice in the Health Care industry. It explains the accounting and auditing for many types of Health Care issues, including up-to-date information on recently issued FASB Accounting Standards Updates and GASB Statements and their effects on the industry. This guide has been fully conformed to reflect the new standards resulting from the Clarity Project.
State and Local Governments: Checklists and Illustrative Financial Statements
AICPA Checklists and Illustrative Financial Statements for state and local governments identify the applicable reporting requirements that you need to know and apply. These checklists provide one comprehensive source for the required and recommended U.S. GAAP disclosures for state and local governments.
State and Local Governmental Developments – Audit Risk Alert
Find out about important issues affecting state and local governments and how current developments affect auditing in this industry. This Audit Risk Alert focuses on emerging practice issues, such as recent changes in the municipal securities market, and current economic, accounting and auditing developments and how these areas affect state and local governments.