Levels of Authority
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
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
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
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
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
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
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
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
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
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