AU section 324

Professional Standards:  This section provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. This section also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for
Published on October 02, 2012

ET Appendix B

Article:  ET Appendix B
Published on August 22, 2011

AU section 9324

Professional Standards:  This section contains interpretations of AU section 324.
Published on October 02, 2012

AT section 801

Professional Standards:  This section addresses examination engagements undertaken by a service auditor to report on controls at organizations that provide services to user entities when those controls are likely to be relevant to user entities' internal control over financial reporting
Published on October 02, 2012

IFRS Readiness Survey

Survey:  ...AICPA members working in Public Practice and Business & Industry that is used to gauge the level of knowledge members have about IFRS, their knowledge needs and the progress their organizations are making towards implementing IFRS
Published on October 19, 2011

Health Care Reform Resources Center

Overview:  Information about health care reform and resources to assist you in navigating the complexities of the provisions so you can make informed decisions for your clients and organizations
Published on May 10, 2013

Accounting Associations and Networks Directory

Overview:  Firms interested in joining a firm association or network can check out this list of major U.S. and international organizations. You’ll find information such as services offered, international presence and more
Published on May 10, 2013

AU-C section 402

Professional Standards:  ...addresses the user auditor’s responsibility for obtaining sufficient appropriate audit evidence in an audit of the financial statements of a user entity that uses one or more service organizations
Published on October 03, 2012

IFRS Readiness Survey -- Fall 2010

Article:  ...AICPA members working in Public Practice and Business & Industry that is used to gauge the level of knowledge members have about IFRS, their knowledge needs and the progress their organizations are making towards implementing IFRS. In
Published on October 18, 2010

Dodd-Frank Wall Street Reform and Consumer Protection Act A Primer for CPAs

White Paper:  ...for CPAs This white paper has been written to help AICPA members understand the provisions of particular significance for CPAs and the potential implications in serving their clients and organizations. It also highlights the AICPA’s advocacy efforts in addressing specific
Published on December 02, 2010

Tax Provisions Affected by Health Care Reform 2010

Article:  Tax provisions affected by the healthcare reform legislation, effective in 2010.
Published on April 05, 2013

2012 Peer Review Standards Section 1000

Professional Standards:  These Peer Review standards are applicable to firms (and individuals) enrolled in the Peer Review program and to individuals and firms who perform and report on such peer reviews, to entities approved to administer the peer reviews, and to associations of CPA firms authorized by the AICPA Peer Review Board
Published on December 12, 2011

2013 Peer Review Standards Section 1000

Professional Standards:  These Peer Review standards are applicable to firms (and individuals) enrolled in the Peer Review program and to individuals and firms who perform and report on such peer reviews, to entities approved to administer the peer reviews, and to associations of CPA firms authorized by the AICPA Peer Review Board
Published on February 22, 2013

Associations Other Links

Article:    Accounting Hall Of Fame The Accounting Hall of Fame was established at The Ohio State University in 1950 for the purpose of honoring accountants who have made or are making significant contributions to the advancement of accounting since the
Published on May 10, 2013

Meeting Agenda and Materials for January 11-14, 2010, ASB Meeting

Meeting Materials:  Meeting Agenda and Materials for January 11-14, 2010 Auditing Standards Board Meeting.
Published on July 15, 2011