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    Understanding the Entity

    Article One of the more common peer review matters in review engagements relates to the engagement letter. Some examples of matters identified include: The required wording that the engagement could not be relied upon to disclose errors, fraud, or illega
    Published on July 22, 2011

    Understanding the Entity

    Article One of the more common peer review matters identified in compilation engagements is related to engagement letters. Some of these matters include: Missing or lacking required signatures. The required wording that the engagement could not be
    Published on April 02, 2013

    Data Tagging Recommendations by SECs Investor Advisory Committee

    Article Section 911 of the Dodd-Frank Act established the new Investor Advisory Committee to advise the SEC on regulatory priorities and on initiatives to protect investor interests and to promote investor confidence and the integrity of the securities marketplace.
    Published on August 12, 2013

    Expert Panel - Stockbrokerage and Investment Banking

    Article The Stockbrokerage and Investment Banking Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for stockbrokerage and investment banking institutions by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on August 18, 2014

    Audit Documentation

    Article AU-C section 230 discusses Audit Documentation. The AICPA provides highlights with respect to peer review.
    Published on April 03, 2013

    FRF for SMEs Frequently Asked Questions

    FAQ This page contains frequently asked questions about the FRF for SMEsTM accounting framework.
    Published on June 27, 2014

    Accounting for Electronic Health Record Incentive Payments

    Publication This excerpt from Audit Risk Alert Health Care Industry Developments discusses how to account for electonic health record incentive payments
    Published on December 03, 2012

    FRF for SMEs Comment Process and Letters Received

    Article Comment letters received regarding the AICPA's Financial Reporting Framework for Small- and Medium-Sized Entities are available for download.
    Published on February 19, 2013

    Health Care Entities Expert Panel

    Overview The Health Care Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for health care entities by bringing together knowledgeable parties in this specialized area.
    Published on June 02, 2014

    Industry Insights

    Article This Industry Insights page contains links to various guidance and expert panel information for key industries for accounting and auditing professionals.
    Published on December 02, 2013

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