Article: The AICPA monitors and advocates on financial reporting matters affecting the accounting profession. The Financial Reporting Executive Committee (FinREC), Auditing Standards Board (ASB), and Accounting and Review Services Com
Published on July 20, 2011

International Affiliations

Article: The AICPA aggressively pursues the interests of its membership through active participation with international regulators and standard setters.
Published on November 07, 2012

AICPA Monitoring PCAOB Forums for Auditors of Smaller Broker-Dealers

Newsletter: The CPA Advocate: August, 2012. The AICPA continues to advocate for a final PCAOB rule requiring inspections of auditors of clearing, carrying and custodial broker-dealers because these broker-dealers directly handle investor funds.
Published on September 19, 2012

Potts v. SEC

Legal Brief: Brief of amicus curiae for the AICPA in support of the petition of Robert D. Potts. The SEC sanctioned Potts for ""improper professional conduct"" in performing duties as a concurring reviewer during an audit of certain financial statements in 1988 and 1989.
Published on April 02, 2013

House Financial Services Panel Looks at Dodd-Frank Whistleblowing Rules

Newsletter: The CPA Advocate: May, 2011. Deloitte Deputy CEO and Vice-Chairman Robert Kueppers testified at House hearing that accounting profession is cocnerned Dodd-Frank Act does not take into account SOX internal reporting requirements.
Published on September 02, 2011

Audits of Federal Funds (Single Audits)

Article: Entities that receive federal funds including states, local governments, and not-for-profit organizations (NPOs), are subject to audit requirements commonly referred to as “single audits” under the Single Audit Act of 1984, as amended in 1996. The Single Audit Act was enacted to standardize the requirements for auditing federal programs.
Published on March 28, 2013

Section 404(b) of Sarbanes-Oxley Act of 2002

Article: The Sarbanes Oxley Act requires that the management of public companies assess the effectiveness of the internal control of issuers for financial reporting. Section 404(b) requires a publicly-held company’s auditor to attest to, and report on, management’s assessment of its internal controls. AICPA...
Published on April 03, 2013

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AICPA Professional Standards

Be sure you have the most comprehensive publication of standards applicable to non-public entities: AICPA Professional Standards. This publication is a reference of the current pronouncements on AICPA professional standards, along with a section detailing the applicability of AICPA and PCAOB standards.

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