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    AU section 380

    Professional Standards ...provides guidance on the auditor’s communication with those charged with governance in relation to an audit of financial statements. It describes the role of communication, legal considerations, those who are charged with governance, management, matters to be communicated, the communication process, and documentation
    Published on November 20, 2013

    U.S. GovernmentIndependent Agencies Links

    Article ...Board of Governors of the Federal Reserve System Central Intelligence Agency Commodity Futures Trading Commission (CFTC) Consumer Product Safety Commission (CPSC) EDGAR Database Federal Communications Commission (FCC
    Published on April 09, 2013

    CPA Visions - Top Fives

    Overview The Take Away The 1998 Visions Project focused on top five definitions covering 15 core items that defined the CPA profession. These definitions were so accepted and so universal in defining the profession that it was agreed that the Horizon 2025 project
    Published on February 04, 2011

    Meeting Agenda and Materials for May 10-12, 2011 ARSC Meeting

    Meeting Materials ...Agenda Agenda Item #3 - Proposed Association SSARS The Use of the Accountant's Name in a Document or Communication containing Unaudited Financial Statements That Have Not Been Compiled or Reviewed Agenda Item 3A - Sum
    Published on July 15, 2011

    The CPA Vision Project and Beyond

    Overview The CPA Vision Project is a vision of the profession’s future for the 21st century and beyond.  AICPA and state societies worked to bring together CPAs from across the country to develop an unprecedented grassroots vision.
    Published on January 07, 2013

    Statements on Auditing Standards

    Overview Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
    Published on July 23, 2014

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board. SAS Nos. 122–127 are effective for audits ending on or after December 15, 2012. SAS Nos. 128–129 are effective for audits ending on or after December 15, 2014. The clarified standards are current as of June 1,
    Published on November 18, 2014

    Audit Standards Board Members Biographies

    Article The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
    Published on December 23, 2014

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