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AICPA Technical Hotline

Article: The AICPA's Accounting and Auditing Technical Hotline provides members with free, high-quality technical assistance by phone concerning issues related to accounting and financial reporting, auditing and attestation, compilation, and review standards. The hotline is available from 9 a.m. to 8 p.m. Eastern time at 877.242.7212.
Published on June 07, 2013

ASB Meeting Agenda and Materials October 2012

Meeting Materials: Meeting materials and agenda details regarding the October 2012 ASB Meeting.
Published on March 28, 2013

Statements on Standards for Attestation Engagements

Article: Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance. St
Published on October 03, 2012

ET Section 101 - Independence

Professional Standards: .01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 10
Published on June 03, 2013

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Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide

This new guide update, issued March 1, 2012 provides "how-to" guidance for service auditors performing examinations under AT section 101, Attest Engagements (AICPA, Professional Standards), to report on a service organization’s controls over its system relevant to security, availability, processing integrity, confidentiality, or privacy, commonly referred to as a service organization controls (SOC) 2 engagement.

Service Organizations: Reporting on Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting Guide

Considered the industry standard resource and updated as of May 2013, this Guide helps CPAs effectively perform service organization control (SOC) 1 engagements under Statement on Standards for Attestation Engagements (SSAE) No 16

AICPA Audit and Accounting Guide Set -- Online Subscription (Academic)

This Audit and Accounting Guide summarizes applicable practices and delivers "how-to" advice for handling almost every type of financial statement.