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Fiduciary Responsibilities for CPAs in Industry Q&A with Dan Gould

FAQ: This discussion with CPA Dan Gould offers an overview of the Fiduciary Handbook and its relevance to members in industry acting as a fiduciary within the organizations they serve.
Published on March 29, 2011

Fiduciary Responsibility Fact Sheet

Overview: A fiduciary's duty is to act in the interest of the plan's participants and beneficiaries to provide benefits. With respect to qualified plan assets, a fiduciary must act prudently, diversify the investments of the plan's assets, and act in a manner consistent with the plan's documents.
Published on March 03, 2010

Custody Rule

News: Stay up to date on legislative and regulatory issues relating to the custody rule.
Published on March 15, 2013

Estate Tax Legislation

News: Stay up to date on legislative and regulatory issues relating to estate tax legislation.
Published on May 16, 2013

Other Matters

News: Stay up to date on legislative and regulatory issues relating to a variety of personal financial planning matters.
Published on March 06, 2013

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Related AICPA Products

Employee Benefit Plans: Audit and Accounting Guide

Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.

Internal Control - Integrated Framework and Compendium Bundle

Save when you purchase the 2013 Internal Control – Integrated Framework (3 Volume Set) with the Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples.

Internal Control - Integrated Framework: Executive Summary, Framework and Appendices, and Illustrative Tools for Assessing Effectiveness of a System of Internal Control (3 volume set)

Issued by COSO, the 2013 Internal Control–Integrated Framework (Framework) is expected to help organizations design and implement internal control in light of many changes in business and operating environments since the issuance of the original Framework in 1992.