Accounting professionals face ever-changing challenges in today’s increasingly complex financial and regulatory environment. AICPA Accounting and Auditing Publications provide professionals engaged in accounting, financial reporting, audit and attest, and compilation and review services the guidance and knowledge for accurate reporting. The AICPA publishes guidance in both electronic and print, designed to be useful wherever you are—in the office, in the field, or on the go.

Spotlight

Accounting and Valuation Guide Valuation of Privately-Held-Company Equity Securities Issued as Compensation
This new guide has been developed by AICPA staff and the Equity Securities Task Force and is the first in a series of three new AICPA Accounting and Valuation Guides to be released. This long anticipated release reflects best practices developed over the previous decade. The guide brings you practical guidance and illustrations related to accounting, disclosures, and valuation of privately-held-company equity securities issued as compensation.

Audit Risk Alert Understanding the Responsibilities of Auditors for Audits of Group Financial Statements
This Audit Risk Alert is intended to help auditors understand and implement the requirements of the new AU-C section 600, Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors). It was developed to present issues that auditors may face in their current audits, focusing on emerging practice issues and current auditing developments.

Guide Service Organizations: Reporting on Controls at a Service Organization (SOC 1)
This updated and improved guide is designed to help CPAs effectively perform service organization control engagements under SSAE No. 16, Reporting on Controls at a Service Organization. With the growth in business specialization, outsourcing to service organizations has become increasingly popular, increasing the demand for SOC 1 engagements.

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Recently Released Guides Updated for Clarity Standards

The following AICPA Guides have been fully conformed to reflect the new standards resulting from the Clarity Project. The 2012 and 2013 editions fully incorporate the clarified auditing standards into all guide content, so that auditors can further their understanding of the clarified auditing standards. The clarified auditing standards are effective for audits of financial statements for periods ending on or after December 15, 2012 (calendar year 2012 audits). Auditors should continue to use the previous edition of these guides until the clarified auditing standards become effective for the auditors’ engagements.

Standard Setting Bodies

AICPA Releases New Audit Guide on Auditing Financial Instruments

AICPA ASB Member and CliftonLarsonAllen Assurance Partner Edwin G. Jolicoeur, CPA, talks about the highly complex area of financial instruments and related auditing considerations. As this area has been under increased scrutiny as a result of the economic crisis, this guide covers in depth discussion and insight around topics such as internal controls, valuation of, and presentation and disclosure of financial instruments.

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