PCPS 2013 COSO Toolkit
...tools and communication templates to inform clients about the recent update to the COSO framework. You'll also find some suggestions for service opportunities to help your clients strengthen internal controls
Published on January 17, 2014
Keeping Up with COSO
This issue of the PCPS News & Views newsletter covers COSO's issuance of an updated Internal Control–Integrated Framework and CPAs Sara Lord and Dustin Verity offer views regarding this recent development
Published on August 13, 2013
Client Communication Letter Template - Non Attest Clients
This template letter can be used to inform non-attest clients of the new COSO guidance. You can also inform clients about services you provide to analyze existing internal controls and provide recommendations for strengthening controls
Published on October 07, 2013
Something New to Talk About
The medium firm article, written by F. Carter Heim, CPA, CFF, CGMA, in the December issue of The Practicing CPA e-newsletter discusses agreed upon procedures engagements. This article explains why agreed upon procedures engagements are helpful to protect clients against the risk of fraud. The article also provides practical tips
Published on December 23, 2013
SAS No. 115 Toolkit - PCPS Members
The SAS No. 115 toolkit provides guidance on the implementation of SAS No. 115 and tools to assist you in educating and communicating the impact of SAS No. 115 with your clients.
Published on February 22, 2013
Summary of Findings - SAS 115
SAS No. 115, which superseded SAS No. 112, establishes standards and provides guidance on communicating matters related to an entity's internal control over financial reporting identified in an audit of financial statements. This sample template document is designed for practitioners use to accumulate their findings in implementing SAS 115
Published on April 03, 2013
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
Key Elements to a Partnership Agreement
Chapter 11, Key Elements to a Partnership Agreement, includes a PDF chapter and related tools. The chapter page includes a Practice Continuation Agreement template that can be used as a starting point for firms creating their own agreements.
Published on January 10, 2013
PCPS is dedicated to helping firms stay abreast of important emerging issues. Accordingly, this section, will provide you with the tools and articles you need to stay informed of the latest risks, trends and developments.
Published on July 11, 2014
Moving to the Cloud Everybodys Doing it, Should You
The feature focus article in the July issue of The Practicing CPA e-newsletter discusses how CPAs can protect the privacy and security of client information when moving to the cloud. The article includes items that should be included in the vendor agreement and discusses the importance of cyber insurance coverage.
Published on July 23, 2014