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SSARS No. 19 Toolkit PCPS Members

Overview: SSARS No. 19 impacts compilations and reviews of financial statements for periods ending on or after December 15, 2010. Early implementation of the requirements and guidance allowing the disclosure of the reasons for independence impairment in a compilation report (paragraph 2.21 of SSARS No. 19) is permitted.
Published on February 20, 2013

Peer Review & Quality Control Document Guidance

Guidance: Here you will find an Overview of Peer Review Process and Requirements for PCPS Member Firms and the Quality Control Standards. The Program is a systemic evaluation whose value in serving the public interest and firms lies in its educational and remedial nature.
Published on March 08, 2013

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AICPA Tax Membership Section

For CPAs with tax practices who want the tools, technologies and peer interaction that lead to enhanced service delivery. Over 23,000 CPAs have already joined the AICPA's popular Tax Section. The Section keeps members up-to-date on tax legislative and regulatory developments.

Compilation and Review Engagements - AICPA Guide

The AICPA Guide Compilation and Review Engagements, updated as of March 1, 2012, summarizes standards, guidance, and practices, and delivers how-to advice for handling issues commonly encountered by accountants when performing compilation and review engagements. The guide features illustrative engagement and representation letters, illustrative compilation and review reports, illustrative analytics and client inquiries, and case studies.

Service Organizations: Applying SSAE No. 16, Reporting on Controls at a Service Organization Guide (SOC 1)

This new guide is designed to assist CPAs in transitioning from performing a service auditor’s engagement under Statement on Auditing Standards (SAS) No. 70, Service Organizations, to doing so under Statement on Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at a Service Organization, which replaces the guidance for service auditors in SAS No. 70.