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February 2006 SAG Meeting Highlights

Meeting Highlights: ...consideration of materiality in audit planning and evaluation of likely misstatements, and the effects on independence of indemnification, limitation of liability, and other litigation-related causes in audit engagement letters
Published on April 07, 2011

SEC Interpretive Guidance

Guidance: Access SEC staff written and oral statements on various accounting and legal matters. These staff interpretations provide guidance to those who must comply with the federal securities laws.
Published on June 30, 2010

Stock Compensation

Guidance: Access authoritative and interpretive guidance as well as other resources issued by the FASB, PCAOB, SEC and CAQ related to auditing public company stock compensation.
Published on February 09, 2011

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Compilation and Review Engagements - AICPA Guide

The AICPA Guide Compilation and Review Engagements, updated as of March 1, 2012, summarizes standards, guidance, and practices, and delivers how-to advice for handling issues commonly encountered by accountants when performing compilation and review engagements. The guide features illustrative engagement and representation letters, illustrative compilation and review reports, illustrative analytics and client inquiries, and case studies.

The Engagement Letter: Best Practices and Examples

This Practice Aid provides guidance on developing engagement letters in accordance with applicable AICPA Professional Standards, supplemented with best practice recommendations to ensure the engagement letter is as effective as possible in clearly documenting the terms of the engagement. Illustrative examples are provided throughout all chapters so practitioners can easily apply the requirements and recommendations for auditing, compilation, review, and certain attestation engagements.