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    PCPS 2013 COSO Toolkit

    Toolkit 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 December 19, 2014

    Keeping Up with COSO

    Article 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 October 03, 2014

    Client Communication Letter Template - Non Attest Clients

    Template 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

    Article 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

    Toolkit 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 October 03, 2014

    PCPS TIC Auditing Standards Comment Letters

    Comment Letters TIC Comment Letters provide the PCPS Technical Issues Committee’s (TIC) views on proposed technical standards affecting small businesses. This page contains TIC comment letters pertaining to Auditing proposals issued by the Auditing Standards Board.
    Published on December 15, 2014

    PCPS Comments on ASB ED of a Proposed SAS, An Audit of Internal Control Over Financial Reporting

    Comment Letter In this comment letter, TIC comments on ASB ED of a Proposed SAS, an audit of internal control over financial reporting that is integrated with an audit of financial statements
    Published on December 15, 2014

    Summary of Findings - SAS 115

    Template SAS No. 115, which superseded SAS No. 112, establishes standards and provides guidance on communicating matters related to an entity's internal control over financial reporting identified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

    Stop! Do you have a QC system

    Article The December issue of the Small Firm Solutions e-newsletter encourages small firms to have a quality control system and document. AICPA Vice President of Small Firm Interests, Carl Peterson, provides important elements of a quality control system. He also highlights the PCPS quality control document guidance...
    Published on December 15, 2014

    PCPS Technical Toolkits

    Toolkit 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 December 12, 2014

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