AICPA Conflict Minerals Resources
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
Revenue Recognition News
Select news and views of the new Revenue Recognition accounting standard, FASB ASU 2014-09.
Published on September 15, 2014
Expert Panel - Not for Profit Entities
The Not for Profit Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for not for profit entities by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
Published on October 29, 2014
FRF for SMEs Toolkit for Financial Statement Users
This page contains FRF for SMEs™ Toolkit information for financial statement users.
Published on June 27, 2014
Levels of Authority
The information on this page illustrates the varying levels of authority of AICPA Audit and Accounting Publications.
Published on April 01, 2014
Health Care Entities Expert Panel
The Health Care Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for health care entities by bringing together knowledgeable parties in this specialized area.
Published on November 17, 2014
Technical 3rd Party Verification (Comfort Letter) Requests
NEW! The AICPA has developed a matrix which outlines common requests CPAs have been receiving regarding verifications. This grid provides related responses that may be appropriate, depending on whether or not the CPA has performed additional procedu
Published on August 25, 2014
Private Company Financial Reporting Overview
On May 23 the Financial Accounting Foundation announced its decision to make process and structural improvements in private company financial reporting by creating a new Private Company Council. The chairman and members of the PCC were named in September.
Published on December 06, 2013
Tax-Related 3rd Party Verification (Comfort Letter) Requests
The AICPA Tax Section's comfort letter resources on the Financial Reporting Center.
Published on June 05, 2014
SAS Clarity - Group Audits
AU-C 600, Audits of Group Financial Statements, is one of the most significant changes as a result of the Auditing Standards Board's Clarity Project. Find additional information and guidance for understanding the changes created by the ASB's Clarity Project.
Published on April 03, 2013