Preview FVS Special Report Independence, Integrity & Objectivity
Practice Aid:
See a preview of FVS Special Report 08-1: Independence, Integrity & Objectivity
Published on April 16, 2013
FVS Special Report 08-1 Independence, Integrity and Objectivity in Performing Forensic and Valuation Services
Guidance:
Guidance on the ethical issues that may affect a forensic accounting or valuation engagement, including concepts of independence, integrity and objectivity, and the potential for conflicts of interest when those services are rendered
Published on August 09, 2010
Jeffrey Marshall
Article:
This article covers internal work environment and corporate governance, characteristics of a good audit committee, and COSO recommendations for establishing internal controls.
Published on May 05, 2010
The Sarbanes-Oxley Act of 2002 and Key Issues Relevant to Business Valuation and Litigation Services
Guide:
A letter to Members explaining the impact of the Sarbanes-Oxley Act.
Published on December 16, 2011
Code of Professional Conduct
Professional Standards:
The AICPA Code of Professional Conduct and Bylaws applies to all services rendered by AICPA members. The following sections of the Code of Professional Conduct have particular applicability to the practice of business valuation and litigation services: Integrity and Objectivity, General Standards, Confidential Client Information, Contingent Fees, and Acts Discreditable.
Published on February 11, 2011
Summary of the Provisions of the Sarbanes-Oxley Act of 2002
Executive Summary:
The following summaries describe key provisions of the Sarbanes-Oxley Act.
Published on September 19, 2012
ABV Exam Content Specification Outline References
Guide:
Find the reference materials you need in order to prepare for the ABV Exam.
Published on May 13, 2013
Qualitative Predictors (Factors That Lead to Fraud)
Article:
This article covers internal work environment and corporate governance, characteristics of a good audit committee, and COSO recommendations for establishing internal controls.
Published on May 27, 2011
Practice Aids and Other Non-Authoritative Guidance
Practice Aid:
These Practice Aids, Special Reports and Whitepapers are designed to serve as educational and reference material on technical issues and are not intended to serve as authoritative guidance.
Published on May 03, 2013
Forensic Accounting Procedures in the Audit Process
Article:
Here you'll find background information on forensic accounting procedures used in the audit process, and contains sections on: (1) Studies and Surveys on Fraud; (2) A Historical Look at the Audit as it Relates to Fraud; (3) Defining the Practice of Forensic Accounting; (4) The Seven Investigative Techniques; and (5)
Published on May 10, 2011
Statement on Standards for Consulting Services No. 1
Professional Standards:
The AICPA Code of Professional Conduct applies to all services rendered by AICPA members. Certain sections of the Code of Professional Conduct have particular applicability to the practice of business valuation and litigation services.
Published on February 11, 2011