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    Risk Assessment Standards Key Points to Remember

    Article Provided for practitioners working for the first time with Statements on Auditing Standards Nos. 104 through 111, are significant changes contained in the new standards, implementation suggestions, and resources available
    Published on February 07, 2010

    FASB Accounting Standards Codification A Primer for Audit Committees

    Guidance What Audit Committees need to know about the FASB Accounting Standards Codification and it affects financial reporting process
    Published on February 07, 2010

    The Risk Assessment Standards Key Points to Remember

    Article This Brief is based on “The Risk Assessment Standards: A High Level Overview,” a PCPS Practice Management Forum given in September by CPA Chuck Landes, AICPA Vice President of Professional Standards and Services. In the coming busy season...
    Published on March 16, 2010

    Joint Trial Board

    Article A description of the Joint Trial Board, including member election process and the board's method of enforcement of professional standards
    Published on March 24, 2010

    DiPietro, Patrick Twinsburg, OH

    Disciplinary Actions ...of a guilty plea by the Joint Trial Board, in lieu of a hearing, Mr. DiPietro pled guilty to violating AICPA Code of Professional Conduct Rule 202 – Compliance with Standards and Rule 201 – General Standards – B. Due Professional Care
    Published on July 10, 2013

    IFRS Primer for Audit Committees

    Article ...to file using IFRS, they are now exploring the use of IFRS for U.S. companies. And, given the SEC’s support for a single set of global accounting standards, it is reasonable to believe the SEC may require adoption of IFRS
    Published on March 16, 2010

    Rattray, Harris Weston, FL

    Disciplinary Actions Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Rattray’s AICPA membership was terminated, in connection with the disciplinary action taken by the Public Company Accounting Oversight Board (PCAOB).
    Published on July 03, 2014

    Harrison, Michael Mission Viejo, CA

    Disciplinary Actions Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Harrison was admonished, effective February 6, 2014, in connection with the disciplinary action taken by the California Board of Accountancy.
    Published on April 03, 2014

    Hotz, Dale A. Harpers Ferry, WV

    Disciplinary Actions Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Hotz’ AICPA membership was suspended for two years, effective November 13, 2012.
    Published on April 09, 2013

    Hart, Dennis J. Utica, NY

    Disciplinary Actions Under the automatic disciplinary provisions of the Institute’s bylaws, Mr. Hart’s AICPA membership was suspended for one year, effective September 5, 2013, in connection with disciplinary action taken by the New York State Education Department, Office of Professional Discipline, State Board for Public Accountancy.
    Published on January 06, 2014

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