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Member Only Content

Additional Standards and Ethics Rules 

Members need to be alert to and comply with all other standards and ethics rules that may apply to them and their practices. Examples of such standards and rules may include (but are not limited to):

 

AICPA Penalty Reform Efforts

AICPA Actions Regarding the IRC Section 6694 Preparer Penalty Standard (2007-2009)

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AICPA Sends Congress Recommended Legislative Changes to New Partnership Audit Regime

Press Release The AICPA has submitted to Congress a set of recommended legislative changes to the new Partnership Audit Regime enacted as part of the Bipartisan Budget Act of 2015.
Published on November 17, 2017

CPA Examination Announcements

Article Important announcements about the CPA Exam and the Next CPA Exam including content changes, pass rates and more.
Published on April 24, 2017

The Uniform CPA Examination

Overview Welcome to the CPA Examination site!  Whether you are a candidate preparing to take the CPA Examination, a prospective candidate thinking about entering the profession, an educator, a psychometrician, or anyone else interested in the CPA Examination,  find  the information you need right here.
Published on April 24, 2017

Description Criteria for Managements Description of the Entitys Cybersecurity Risk Management Program

Guidance Description criteria used by management in designing and describing their cybersecurity risk management program, and by CPAs to report on management's description
Published on April 24, 2017

Illustrative Cybersecurity Risk Management Report

Sample Report This document provides an illustrative example of an entity's cybersecurity risk management report related to its SOC for Cybersecurity engagement.
Published on April 24, 2017

SOC for Cybersecurity Information for Entity Management

Guidance Provides guidance to assist management of organizations with understanding (1) the cybersecurity risk management examination that can be performed by a CPA (practitioner) in connection with certain entity-prepared cybersecurity information (2) management's responsibilities in connection with that engagement.
Published on April 24, 2017

SOC for Cybersecurity Backgrounder

Overview This document provides background information about the SOC for Cybersecurity engagement and related approach
Published on April 24, 2017

Mapping of the 2017 Trust Services Criteria to Extant 2016 Trust Services Principles and Criteria

Framework This tool demonstrates how the control criteria in the 2016 version of the Trust Services Criteria maps to the revised control criteria in the 2017 Trust Services Criteria.
Published on April 24, 2017

Cybersecurity Risk Management Reporting Fact Sheet

Tools This fact sheet provides an overview of the new AICPA cybersecurity risk management reporting framework
Published on April 24, 2017

Illustrative Comparison of the Cybersecurity Risk Management Examination with a SOC 2 Examination and Related Reports

Tools This illustrative tool highlights the key distinctions between a cybersecurity risk management examination and a SOC 2 examination and the related reports.
Published on April 24, 2017

SOC 1 - SOC for Service Organizations ICFR

Article Report on Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting (ICFR) These reports, prepared in accordance with AT-C section 320, Reporting on an Examination of Controls at a Service Organization Relev
Published on April 24, 2017

SOC 2 - SOC for Service Organizations Trust Services Criteria

Article Report on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality or Privacy These reports are intended to meet the needs of a broad range of users that need detailed information and assurance abou
Published on April 24, 2017

Assurance and Advisory

Overview Find information and resources to keep abreast of new and emerging reporting and assurance needs and help you embrace new service opportunities.
Published on April 24, 2017

SOC 3 SOC for Service Organizations Trust Services Criteria for General Use Report

Article Trust Services Report for Service Organizations These reports are designed to meet the needs of users who need assurance about the controls at a service organization relevant to security, availability, processing integrity confi
Published on April 24, 2017

SOC for Service Organizations Information for CPAS

Overview SOC for Service Organizations include 3 different examination engagements (SOC 1®, SOC 2®and SOC 3®) that involve reporting on controls at a service organization.
Published on April 24, 2017

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