AICPA Alerts 

The AICPA produces a number of Alerts that provide auditors of financial statements with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect the audits and other engagements they perform. Updated annually, alerts also help identify the significant business risks that may result in the material misstatement of a client's financial statements. Audit Risk Alerts also can be used by an entity’s internal management to address areas of audit concern.

Financial Reporting Alerts are designed to be used by members of an entity’s financial management and audit committee to identify and understand current accounting and regulatory developments affecting the entity’s financial reporting, especially those that are the result of recent economic developments. They are intended to help you achieve a more robust understanding of the current economic environment in which your entity is operating and are an important tool to help you identify the significant risks that may result in the material misstatement of your entity’s financial statements.

Audit Risk Alerts Compilation, Preparation and Review Alert  Other Alerts 

Employee Benefit Plans Industry Developments

Financial Institutions Industry Developments: Including Depository and Lending Institutions and Brokers and Dealers in Securities

General Accounting and Auditing Developments

Government Auditing Standards and Circular A-133 Developments

Health Care Industry Developments

Not-for-Profit Entities Industry Developments

Real Estate and Construction Industry Developments

State and Local Governmental Developments

Understanding the Clarified Auditing Standards

Understanding the Responsibilities of Auditors for Audits of Group Financial Statements

Compilation, Preparation and Review Developments

Independence and Ethics Developments

Understanding the Financial Reporting Framework for Small- and Medium-Sized Entities

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