AU section 380
...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
...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
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
...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
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
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
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
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