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    Levels of Authority

    Publication The information on this page illustrates the varying levels of authority of AICPA Audit and Accounting Publications.
    Published on April 01, 2014

    SAS Clarity - Group Audits

    Article AU-C 600, Audits of Group Financial Statements, is one of the most significant changes as a result of the Auditing Standards Board's Clarity Project. Find additional information and guidance for understanding the changes created by the ASB's Clarity Project.
    Published on April 03, 2013

    Accounting for the Sustainability Cycle

    White Paper Global interest in sustainability continues to evolve at a rapid pace on a very broad scope, including shifts to integrated reporting and assurance on sustainability reports. This proliferation has occurred largely without adequate representation from the accounting profession in the United States. Accordingly, this paper encourages accountants to
    Published on October 23, 2013

    Improving the Clarity of Auditing Standards

    Article The overall goal of the Clarity Project, a multiyear project of the Auditing Standards Board was to make the standards easier to read, understand and implement and to converge them with the International Standards on Auditing. Although the purpose of redrafting the auditing standards is for clarity and convergence and
    Published on June 02, 2014

    Private Company Financial Reporting Committee Activities

    Article The Financial Accounting Standards Board (FASB) and the American Institute of Certified Public Accountants (AICPA) have embarked on a major initiative to further improve the FASB’s current standard-setting process to consider the needs of private com
    Published on July 15, 2011

    ARSC Clarity Project

    FAQ The Accounting and Review Services Committee continues to work to clarify the Statements on Standards for Accounting and Review Services and have released an updated timeline for their completion.
    Published on September 29, 2014

    Service Organization Controls (SOC) Reports for Service Organizations

    Overview 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

    SOC 1

    Article Report on Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting These reports, prepared in accordance with Statement on Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at
    Published on May 07, 2013

    Attest Clarity Project

    Article Clarity Project The AICPA Auditing Standards Board (ASB), which has completed clarifying Statements on Auditing Standards (SASs), is currently clarifying Statements on Standards for Attestation Engagements (SSAEs), also commonly known as the at
    Published on March 28, 2014

    Attestation Clarity Project

    Article The ASB Attestation Clarity Project, similar to the ASB Auditing Clarity Project, is underway. Keep up with the latest information.
    Published on March 25, 2014

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