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Have Customers or Clients in Massachusetts New Standards Can Apply to You.

Executive Summary The Massachusetts regulation presents standards to be upheld by persons who own, license, store or maintain personal information about a resident of Massachusetts
Published on February 20, 2013

Statement on Auditing Standards

Overview These AICPA IMTA resources help support CPAs in achieving a level of quality when providing assurance services.
Published on April 10, 2013

CAATTs Ideal for Efficient Audits

Article With new issued and revised auditing standards and audit risk standards, this article explores the renewed emphasis on risk identification and certain key financial statement areas and assertions
Published on February 05, 2013

Federal, State and Other Professional Regulations

Overview CPAs engaged to perform privacy advisory services and attestation engagements must follow the pertinent, laws, rules, and standards
Published on March 08, 2013

Information Security Continues to Be Vital for CPAs

Article With the increased pressure on companies to comply with security standards, most businesses try to maintain a competitive edge by keeping certain information security initiatives at the forefront of their plans
Published on February 25, 2013

SOC 2 and SOC 3 - AICPA IT Section Webcast 2 of 4

Presentation This webcast will explore Service Organization Control (SOC) Reporting 2 and 3 options and the new standards and guidance, specifically security, availability processing integrity, confidentiality and/or privacy. AICPA IT Section Webcast #2 of the 4 part series
Published on May 08, 2013

IFRS Compass IT Systems Implications

Article The purpose of this book is to provide some initial background about International Financial Reporting Standards (IFRS) and to raise awareness of the potential impact to an organization’s financial systems
Published on February 14, 2013

CAATTs Ideal for Efficient Audits

Article This article highlights renewed emphasis on risk identification, evaluation of controls, and certain key financial statement areas and assertions.
Published on March 04, 2013

Health Insurance Portability and Accountability Act (HIPAA)

Federal Law The Health Insurance Portability and Accountability Act (HIPAA) was passed by Congress on August 21, 1996. The law requires any health care provider to meet certain privacy standards with respect to personal health information
Published on April 27, 2010

Considerations in Risk-Based Auditing

Overview ...Auditing is a strategic overview intended to provide readers with detailed, practical, specific and non-authoritative guidance when implementing the technology-related aspects of the eight Statements of Auditing Standards (SAS 104 through SAS 111
Published on November 18, 2011

Critical Security Audit Considerations

Article This article will address specific policies, procedures, and methods related to the security portion of an information technology internal audit.
Published on February 25, 2013

How ISO 27002 Relates to GAPPs Security for Privacy Principle

Executive Summary This mapping document provides users of ISO 27002 with an understanding of how information security management criteria relate to privacy requirements of GAPP.
Published on March 08, 2013

CITP Benefits FAQ

FAQ The CITP Benefits FAQ captures general inquiries about the benefits of the CITP credential.
Published on January 23, 2013

Privacy Resources

Overview This page provides useful resources to learn more about privacy initiatives through reports, articles and other sources.
Published on March 14, 2013

CAATTs Identifies Potentially Fraudulent Activities

Article This case study explores how Computer Assisted Auditing Tools and Techniques (CAATTs) enables you to discover fraud in a very short timeframe.
Published on March 18, 2013

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Related AICPA Products



Not-for-Profit Entities Audit and Accounting Guide

New edition updated as of March 1, 2013. The most up-to-date resource available to assist you with understanding the unique applications of financial statements and reports for not-for-profit entities.



Employee Benefit Plans: Audit and Accounting Guide

Updated January 1, 2013. A handy tool for auditors or accountants who work with employee benefit plans. It offers hands on advice for planning, risk assessment, internal control, and plan tax status. Packed with information on new requirements, including new audit report requirements, this Guide is the industry standard and an indispensable resource.



Professional Ethics: 2012-2013 Update and Refresher

An update on new and revised ethical requirements that have been adopted or were being proposed or considered during the past year.

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