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.