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    Ethics Matters

    Article Ethical considerations are paramount to a quality audit and the continuing public faith in the profession. The AICPA has gathered resources related to ethical matters in order to keep the profession informed and educated.
    Published on December 15, 2011

    Levels of Authority

    Publication The information on this page illustrates the varying levels of authority of AICPA Audit and Accounting Publications.
    Published on April 01, 2014

    PCFR Talking Points

    Article Private Company Financial Reporting Talking Points The AICPA has established a Private Company Financial Reporting Task Force to study the topic of financial reporting for privately-held businesses. Former AICPA Chairman Jim Castellano chairs
    Published on July 15, 2011

    FRF for SMEs Comment Process and Letters Received

    Article Comment letters received regarding the AICPA's Financial Reporting Framework for Small- and Medium-Sized Entities are available for download.
    Published on February 19, 2013

    CPA Compliance Modifications for NYC Form TC309 Accountants Certification

    Template As a result of the issuance of SAS 122, Clarification and Recodification, the wording of the Tax Commission of the City of New York Form TC309, Accountant's Certification, does not comply with AICPA’s professional standards. Although it was not possible to change Form TC309 for this year (2013/2014 assessments), thanks
    Published on January 04, 2013

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