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    Conflict Minerals Nonaudit Services Independence Matrix

    Tools This companion document to the Conflict Minerals Q&As on Indendence is a matrix on nonaudit services independence
    Published on June 03, 2013

    SEC/PCAOB Independence Rules for Non-Issuer Audit and Attestation Engagements

    Issue Brief This alert, issued jointly by the Center for Audit Quality (CAQ) and the AICPA, is intended to provide audit firms with an overview of the independence rules of the SEC and PCAOB applicable with respect to financial statement audit and attestation engagements undertaken by certain non-issuers
    Published on November 19, 2014

    Conflict Minerals Reports Questions & Answers Independence

    FAQ This series of questions and answers discusses independence and conflict minerals reports
    Published on June 03, 2013

    Conflict Minerals Independent Private Sector Audit (IPSA) Independence Considerations

    Tools This companion document to the Conflict Minerals Q&As on Indendence is a flowchart on Independent Private Sector Audit (IPSA) Independence Considerations
    Published on June 03, 2013

    Private Company Financial Reporting Frequently Asked Questions

    FAQ FAQs about the Financial Accounting Foundation's new Private Company Council and the AICPA’s development of a financial reporting framework for small- and medium-sized entities.
    Published on July 23, 2012

    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

    FCM audit what you need to know

    Article CFTC rules now require audits of futures commission merchants. Find out what you need to know.
    Published on April 08, 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

    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 November 03, 2014

    Expert Panel - Stockbrokerage and Investment Banking

    Article The Stockbrokerage and Investment Banking Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for stockbrokerage and investment banking institutions by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on November 20, 2014

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