By Document Type
Government and Not-For-Profit Frequent Violations Report
The AICPA Professional Ethics Division has compiled a report of deficiencies frequently found in its investigations of audits of government and not-for-profit entities over the last 2 years
Published on February 22, 2013
Comment Letter from NCACPA Not-For-Profit Accounting Committee
NCACPA Not-For-Profit Accounting Committee's comment letter on the June 2012 exposure draft
Published on December 05, 2012
Comment Letters For the June 29, 2012 Ethics Exposure Draft
Omnibus Exposure Draft - Proposed Revisions to Interpretation 101-3, Proposed New Interpretations 501-11 and 502-6 and Proposed Deletion of Ethics Rulings. Comment deadline extended until Nov. 30, 2012.
Published on April 12, 2013
Proposal of Professional Ethics Division Interpretation on Networks and Network Firms and Proposed New and Revised Relat...
August 13, 2007 Exposure Draft - Proposed Ethics Interpretation on Networks and Network Firms and Proposed New and Revised Related Definitions
Published on February 27, 2010
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Not-for-Profit Entities Audit and Accounting Guide
New edition updated as of March 1, 2013. The most up-to-date resource available to assist you with understanding the unique applications of financial statements and reports for not-for-profit entities.
Discount Rates, Risk, and Uncertainty in Economic Damages Calculations Practice Aid
Economic damage calculations require practitioners to analyze risks and uncertainties. In addition, economic damage calculations frequently involve future periods of time. A discount rate is often used to address these considerations. This practice aid is intended to enhance practitioners’ understanding of the development and application of discount rates.