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    Research Spotlight Stemming the faculty shortage with flexible doctoral programs

    Article Three researchers survey viewpoints about programs that allow practitioners to earn degrees while keeping their jobs.
    Published on September 08, 2015

    Should students learn IFRS

    Article Faculty recommend best practices for teaching the standards.
    Published on September 08, 2015

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    Article
    Published on September 03, 2015

    The Edge - Archived Articles 2015

    Article 2015 Young CPA Edge Newsletter article archive.
    Published on September 03, 2015

    Podcast Estate and Tax Planning Opportunities Under IRC 2701

    Podcasts Potential changes to IRC §2704 are discussed.
    Published on September 03, 2015

    Personal Financial Planning Learning Library

    Webcast Archive Our webcasts/podcasts/videos give PFP/PFS members the opportunity to learn about timely issues as well as interact with their fellow peers.
    Published on September 03, 2015

    Current PFP News

    Newsletter In this issue: Leg/Reg Reminder & Podcast: Potential Changes in Valuation Discounts Leads to Focus on the Current Rules | September Inside Information: Life Planning
    Published on September 03, 2015

    Personal Financial Planning & CPA/PFS Webcasts

    Webcast Our webcasts give PFP section members and CPA/PFS credential holders the opportunity to learn about timely issues as well as interact with their peers.
    Published on September 03, 2015

    PFP Consumer Webcast Library

    Webcast A library of consumer-oriented web seminars on financial planning topics for CPAs to use with their clients.
    Published on September 03, 2015

    Personal Financial Planning CPE & Events

    Webcast Our webcasts, conferences and audio streams give PFP section members, inclusive of CPA/PFS credential holders, the opportunity to learn about timely issues as well as interact with their peers.
    Published on September 03, 2015

    Expert Panel - Stockbrokerage and Investment Banking

    Article The Stockbrokerage and Investment Banking Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for stockbrokerage and investment banking institutions by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on September 03, 2015

    Broker-Dealers Engagements Peer Review Implications

    Guidance Due to the recently adopted SEC Rule regarding broker-dealers and the correlating PCAOB standards adoptions, the AICPA Peer Review Board has clarified the Peer Review Standards with respect to the inclusion of broker-dealer engagements in the scope of a peer review and confirmed firms that perform these engagements are required
    Published on September 03, 2015

    Information for Firms that Perform Broker-Dealer Audits or Attestation Engagements

    Guidance On July 31, 2013, the SEC finalized its Broker-Dealer Rule. The final rule requires audits of all broker-dealers to be performed under PCAOB Standards. It also requires a new Compliance Report for carrying broker-dealers and an Exemption Report for non-carrying broker-dealers. An independent accountant is required to perform an examination
    Published on September 03, 2015

    PCPS Membership

    Overview PCPS membership provides its members with practical guidance and quick access to critical information on issues that affect their firms' quality, professionalism, and profitability.
    Published on September 03, 2015

    Procuring Governmental Audit Services

    Practice Aid This practice aid was prepared by the AICPA’s Governmental Audit Quality Center (GAQC) and is intended for the various stakeholders involved in the audit procurement process for states, local governments, not-for-profit organizations (NPOs), or certain forprofit organizations that receive federal or state assistance. It provides useful information in navigating through
    Published on September 03, 2015

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    CPE Direct

    Earn CPE credit by completing a self-study program developed from topics covered in the Journal of Accountancy. The study guide (shipped to you in March, June, September, and December) contains valuable supporting information, checklists and practice tools that supplement the Journal articles.



    Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide

    This new guide update, issued March 1, 2012 provides "how-to" guidance for service auditors performing examinations under AT section 101, Attest Engagements (AICPA, Professional Standards), to report on a service organization’s controls over its system relevant to security, availability, processing integrity, confidentiality, or privacy, commonly referred to as a service organization controls (SOC) 2 engagement.

    Copyright © 2006-2015 American Institute of CPAs.