PCPS Independence Toolkit
As a refresher or a tool for training, elements of this toolkit can help you and your team members apply the latest independence rules to everyday practice
Published on May 16, 2014
Inadvertent Independence Violations Practice Tool
Use this practical tool to properly assess the impact an inadvertent independence violation may have on the attest engagement team's integrity, objectivity, or professional skepticism, and determine if a departure is justified. This tool provides suggested steps to be taken...
Published on April 03, 2013
SSARS No. 19 Toolkit PCPS Members
...compilations and reviews of financial statements for periods ending on or after December 15, 2010. Early implementation of the requirements and guidance allowing the disclosure of the reasons for independence impairment in a compilation report (paragraph 2.21 of SSARS No. 19) is permitted
Published on May 16, 2014
Two Stage Deals
...s ownership transfer. It shares more details on how this type of deal offers a transitioning CPA the opportunity to merge firms, but still maintain a considerable amount of independence for an
Published on September 09, 2012
Compilation and Review Services
The following resources and information will be helpful tools in providing compilation and review services and will help you understand and stay informed of new developments.
Published on December 28, 2012
How to Succeed by Taking Your Skills to Court
A small firm in Durango, Colorado builds a thriving niche in litigation services by focusing on existing strengths.
Published on May 21, 2013
Why Join PCPS
Thousands of our member firms reap the benefits of membership every day. PCPS works tirelessly on your behalf and wants to be sure you take advantage of all that membership has to offer. Here you'll find just some of the tools and resources PCPS offers.
Published on February 04, 2014
PCPS Technical Toolkits
PCPS technical toolkits were developed as resources to support you in the implementation of newer standards and the communication of these standards within your firm and to your clients.
Published on September 24, 2013
Mandatory Firm Rotation
Some CPA firms are getting questions from clients about whether they should change audit firms because of the mandatory firm rotation (MFR) buzz in the air. And CPAs serving on non-profit boards where others are raising the MFR issue are being asked to weigh in as well. Here you'll find
Published on September 17, 2014
A New Voice for Small Practitioners
The June issue of the Small Firm Solutions e-newsletter introduces new AICPA Vice President of Small Firm Interests, Carl Peterson. In this article, Carl describes his professional background and what he hopes to accomplish in his new role.
Published on June 10, 2014