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Fiduciary Responsibility Fact Sheet

Overview A fiduciary's duty is to act in the interest of the plan's participants and beneficiaries to provide benefits. With respect to qualified plan assets, a fiduciary must act prudently, diversify the investments of the plan's assets, and act in a manner consistent with the plan's documents.
Published on March 03, 2010

Prudent Investment Practices A Handbook for Investment Fiduciaries - Factsheet

Overview Prudent Investment Practices: A Handbook for Investment Fiduciaries identifies practices that prescribe a timeless and flexible process for successful investment management decision-making.
Published on May 17, 2013

Investment Advisory Essential Performance Metrics

Webcast This web seminar is designed to provide a foundation for advanced application strategies and additional investment vehicles for use with clients
Published on September 26, 2012

Fiduciary Responsibility Message Points for Pension Plans of Nonprofits

Media Outreach A nonprofit board member that has the responsibility to invest money acts as a fiduciary. As a fiduciary, board members are required to know the law. View a checklist to help nonprofit board members understand their investment-related fiduciary responsibilities.
Published on March 03, 2010

Prudent Investment Practices Handbook Factsheet

Overview View a bulleted overview of the major features of the Fiduciary Handbook. Learn more about prudent investment practices and the significance for you in your practice.
Published on March 29, 2011

You are the Value

Webcast In this web seminar, Leo Pusateri, president of Pusateri Consulting and Training, discusses how the Value Revolution, the Changing Client and the Client’s Dilemma require Financial Entrepreneurs to develop powerful, personal answers to the seven critical questions of distinction, and “know their value.”
Published on October 09, 2012

Q&A With Meloni Hallock A CPAs Thoughts Regarding the Role CPAs Play Once Disaster Strikes

FAQ Meloni Hallock discusses the benefits of the American Red Cross publication Disaster Recovery: A Guide to Financial Issues.
Published on March 07, 2013

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Related AICPA Products



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.



IFRS Certificate Program

The IFRS Certificate Program includes a comprehensive, integrated curriculum of 25 online self-study courses. Developed by subject matter experts from around the world, this scenario-based series of courses use multimedia elements such as audio, video and interactive exercises and case studies to guide you through the concepts under each area of IFRS.



Not-for-Profit Entities: Accounting Issues and Risks 2012 – AICPA Financial Reporting Alert

This Financial Reporting Alert is intended to be used by members of a not-for-profit (NFP) entity’s financial management, board members and audit committee to identify and understand current accounting and regulatory developments affecting the entity’s financial reporting including higher education and religious organizations and recent trends that could affect your NFP.

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