SOC Toolkit for Firms
...service area, establish a niche practice and help clients, prospects and service organizations understand the benefits of SOC engagements, the AICPA has created a number of free resources and marketing materials in this helpful toolkit
Published on January 24, 2013
Airlines - Frequent Flyer Programs
The policies and estimation methods used to recognize service to be provided under Frequent Flyer Programs have a significant effect on the measurement and recognition of revenue and costs related to those programs. This guide excerpt contains more information.
Published on July 22, 2011
FRF for SMEs Logo for CPA Firms Terms, Conditions, and Guidelines for CPAs
This document discusses terms, conditions, and guidelines for use of the FRF for SMEs™ accounting framework.
Published on July 03, 2013
Hospitality Entities Revenue Recognition Task Force
The Hospitality Entities Revenue Recognition Task Force has been created to address issues which may arise due to FASB's new revenue recognition standard. Here you will find the issues identified and further discussion.
Published on August 29, 2014
Financial Reporting Training and Development
Learn about training and development opportunities that help CPAs increase their knowledge in the areas of accounting and financial reporting, audit and attest services, and nonaudit services.
Published on September 18, 2014
Continuous Assurance Working Group
The Assurance Services Executive Committee (ASEC) Emerging Assurance Technologies Task Force is responsible for developing a conceptual framework and guidance to capitalize on emerging technologies affecting the business information supply chain, covering both internal and external reporting.
Published on September 24, 2014
SOC Reports Information for CPAs
The AICPA has introduced SERVICE ORGANIZATION CONTROL REPORTSSM and identified 3 different engagements (SOC 1, SOC 2 and SOC 3) that involve reporting on controls at a service organization.
Published on September 25, 2014
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
Service Organization Controls (SOC) Reports for Service Organizations
Service Organization Controls (SOC) reports are designed to help service organizations, organizations that operate information systems and provide information system services to other entities, build trust and confidence in their service delivery processes and controls through a report by an independent Certified Public Accountant. Each type of SOC report is designed to help
Published on October 01, 2014
Service Organization Control (SOC) Reports
Service Organization Control Reports® are internal control reports on the services provided by a service organization. SOC reports provide valuable information users need to assess and address the risks associated with an outsourced service. The AICPA provides tools and resources to CPAs, service organizations and user entities needed to build
Published on October 14, 2014