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Clarified Auditing Standards Toolkit PCPS Members

Toolkit: The Clarified Auditing Standards Toolkit has been developed to assist you and your firm in the implementation process to the new SAS Nos. 122-125 standards
Published on March 12, 2013

Clarified Auditing Standards Snapshot Overview

Overview: The Clarified Auditing Snapshot Overview provides insight into the key provisions of SAS Nos. 122-125, to help you appropriately apply the new standards in your financial statement audits. Here you’ll find a summary of what’s different, examples of how the...
Published on April 03, 2013

PCPS Technical Toolkits

Toolkit: PCPS technical toolkits were developed as resources to support you in the implementation of newer standards and the communication of these standards within your firm and to your clients.
Published on May 13, 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.

Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

The AICPA Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies Audit and Accounting Guide, offers clear and practical guidance on developments in areas such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value measurements.

Understanding the Clarified Auditing Standards - 2012 Audit Risk Alert

With the release of Statement on Auditing Standards (SASs) Nos. 122?125, the AICPA has developed this Audit Risk Alert to build awareness and to inform auditors of the changes and effects the clarified standards will have on audit practices and methodologies, including the changes that may affect the reports of certain audited financial statements.