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Assurance Services Executive Committee 


About the Committee

The Assurance Services Executive Committee's (ASEC) mission is to assure the quality, relevance, and usefulness of information or its context for decision makers and other users by (1) identifying and prioritizing emerging trends and market needs for assurance, and (2) developing related assurance methodology guidance and tools as needed.  ASEC will achieve its mission by:
  • identifying significant trends giving rise to assurance needs, and determining the potential assurance guidance that would best meet those needs;
  • developing assurance guidance by creating suitable criteria when necessary, and/or performance guidance, as appropriate;
  • communicating new assurance methodologies, guidance, and opportunities to our members;
  • create alliances with industry, government, or other specialized groups to improve member access to new assurance opportunities;
  • provide leadership in identifying and prioritizing emerging assurance trends and market needs while engaging users, preparers, and influencers toward action.



Committee Task Force Activity

The ASEC Emerging Assurance Technologies Task Force is responsible for developing a conceptual framework and guidance to capitalize on emerging technologies affecting the business information supply chain, covering both internal and external reporting.

Currently two concurrent projects are in process:


Members of the Committee

Bill Titera, (Chair)

Dorsey Baskin

Greg Bedard

Robert Dohrer

Glenn Galfond

Theresa Grafenstine

Chuck Harris

Chris Kradjan

Mark Mayberry

Fain McDaniel

Beth A. Schneider

Leslie Thompson

Miklos Vasarhelyi




Staff Contacts

Erin Mackler, Senior Technical Manager, Business Reporting Assurance and Advisory Services



Past ASEC Projects

Whitepaper - The Shifting Paradigm in Business Reporting and Oversight

This whitepaper highlights significant trends, which give rise to emerging reporting and assurance opportunities and needs. It's intended to help build awareness of these trends and opportunities, and to lay out a plan that supports the continued importance and sustainability of the accounting profession in a changing world. The paper is for AICPA members, including both members in public practice and business and industry, those in the accounting profession as a whole, and other participants in the business reporting supply chain including producers and consumers of business information. Download the full document: ASEC White Paper: The Shifting Paradigm in Business Reporting and Oversight



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