By Document Type
AICPA Publishes New Attest Guidance for Reporting on Controls at a Service Organization
As companies take advantage of new technologies, such as cloud computing, and increasingly outsource functions to service organizations, these companies are requesting information and assurance that will enable them to assess and address the risks associated with an outsourced service. The American Institute of CPAs has issued new guidance that enables
Published on June 29, 2011
AICPA to Host Webcast on SSAE No. 16 The Next Generation Planning for the New Service Organization Standards
The AICPA will host a special live webcast to help auditors understand the changes recently made to the audit and attest standards related to service organizations
Published on June 25, 2010
Recent Changes to Professional Standards Literature Effective Dec. 15
As the Dec. 15 effective date of several new standards rapidly approaches, the American Institute of Certified Public Accountants is providing accountants with an updated source containing all current AICPA standards so they can stay up to date on the rules governing the profession and better serve their clients
Published on December 09, 2010
Wanted CPAs Who Can Vet Outsourced IT Systems
CPAs with information technology systems expertise are finding it can lead to a beneficial new line of business when companies outsource all or part of their information technology.
Published on July 05, 2012
Investment Companies - AICPA Audit and Accounting Guide
The AICPA Investment Companies Audit and Accounting Guide, updated as of May 1, 2012, offers hands on advice in dealing with industry specific issues such as fair value, complex capital structures, financial instruments, and investment company taxation.
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.
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.