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
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
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
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
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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