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AICPA Not-for-Profit Audit Committee Toolkit- Sample Document Retention and Destruction Policy (Download)

Toolkit ...retention and periodic destruction policy. Policies such as this will eliminate accidental or innocent destruction. In addition, it is important for administrative personnel to know the length of time records should be retained
Published on July 02, 2010

Write Off Your Job Hunt

Article AICPA  
Published on January 17, 2013

Quality of Earnings Case Study Collection

Case Study "Earnings Quality" has been a subject of SEC investigations, articles in most, if not all, business publications, and significant debate in recent years. It is a matter of importance in the financial reporting and regulatory communities, and it impacts the confidence of investors in our financial markets. Considering that the
Published on April 27, 2010

International Tax Issues- Reporting Foreign Income and Accounts

Article AICPA  
Published on April 06, 2011

Codes of Ethics Practice and Conduct

Article Many modern businesses have sacrificed the trust, loyalty and commitment of their employees for the sake of efficiency. This guide outlines both the three types of Codes and the four approaches, ranging from self-control to imposed control, that comprise the Corporate Code.
Published on July 29, 2011

Accounts Receivable Management

Article Accounts receivable often constitute a significant portion of assets. Controlling the accounts receivable process demands the development of policies that are compatible with an enterprises profit, liquidity and market share. Since the accounts receivable policy has a broad impact, it must be managed carefully and assessed frequently.
Published on July 02, 2010

Corporate Governance The Role of Internal Control

Article Recent extensive study of internal control in business has led to the development of a definition capturing both positive and negative aspects of the issue. While the structure of modern organizations often undermines this control, it has become recognized as an essential component of successful enterprise.
Published on October 26, 2011

Outstanding CPA in Government Awards

Award The AICPA Outstanding CPA in Government Awards recognize the achievements of individual CPAs employed in government at the local, state and federal levels. Through their accomplishments, award recipients and nominees demonstrate the importance and contribution of CPA skills and competencies to the effective performance of the organizations that they serve.
Published on May 16, 2013

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Internal Control - Integrated Framework: Internal Control Over External Financial Reporting: A Compendium of Approaches and Examples

This publication has been developed to assist those users of the Internal Control – Integrated Framework (2013) who are responsible for designing, implementing, and conducting a system of internal control over external financial reporting that supports the preparation of financial statements and other external financial reporting.



ABV Exam Registration

This registration is for the ABV Exam offered during July 1 – July 31, 2013 and November 15 – December 20, 2013.



Applying OCBOA in State and Local Governmental Financial Statements

The AICPA Practice Aid, Applying OCBOA in State and Local Governmental Financial Statements is intended to provide preparers and practitioners with the best practices that promote consistency and that resolve the difficult questions arising when state and local governments maintain their accounting records and prepare their annual financial statements using an alternative accounting and financial reporting framework. While nonauthoritative, this practice aid is the best source for such guidance.

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