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    Proposed AICPA Framework Accounting By Small & Medium-Sized Entities

    Report December 5, 2012 On November 1, 2012, the AICPA released an exposure draft of the much-anticipated private company financial reporting framework, entitled Financial Reporting Framework for Small and Medium-Sized Entities [FRF-SMEs].  As proposed, the F
    Published on August 03, 2014

    Changes to the Auditors Risk Assessment in Light of the Updated COSO Internal Control Framework

    Report Many auditors will need to reconsider or change their risk assessment procedures in light of the updated COSO Internal Control Framework.
    Published on December 17, 2014

    Changes Ahead for Revenue Recognition

    Report Most of the authoritative literature provides industry or transaction-specific implementation guidance, and was developed largely on an ad hoc basis and issued in numerous pronouncements.
    Published on August 03, 2014

    Designing Analytical Procedures in a Review Engagement

    Report In performing the inquiry and analytical procedures for a review engagement, it is important to understand that these performance requirements are not to be performed in a “mechanical” manner.
    Published on August 03, 2014

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