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    Additional Guidance Prepared by the Securities and Exchange Commission

    Article Additional guidance issued by the SEC in regards to SEC Final Rule IA-2968, Custody of Funds or Securities of Clients by Investment Advisers
    Published on July 15, 2011

    Sample Reports When Independence is Impaired

    Article Independence issues are a top concern with those performing compilation or review services. This information is in regards to reporting when independence is impaired and the proper disclosures that are necessary
    Published on July 14, 2011

    Accounting and Financial Reporting - Trending Now

    Article ...In addition to the FASB “big three” proposals on revenue recognition, leases, and financial instruments, FASB has a number of outstanding proposed standards designed to enhance reporting requirements with regard to balance sheet
    Published on November 08, 2012

    Changes May Be Needed to Regulator-Prescribed Auditors Reports

    Article Auditor's reports, with new requirements under the Clarified Auditing Standards, have become troublesome for many auditors. When regulator-prescribed auditor's reports are also required, the AICPA has developed information to assist.
    Published on May 01, 2013

    PCFR Talking Points

    Article Private Company Financial Reporting Talking Points The AICPA has established a Private Company Financial Reporting Task Force to study the topic of financial reporting for privately-held businesses. Former AICPA Chairman Jim Castellano chairs
    Published on July 15, 2011

    FASB Accounting Standards Codification

    Overview This page provides an overview of the FASB Accounting Standards Codification (FASB ASC) with links to other AICPA and FASB resources on the Codification.
    Published on June 21, 2012

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