Audit Planning Issues The Importance of Risk Assessment
Discussions in these materials are focused on some of the more common pitfalls and issues associated with the risk assessment process and on providing a refresher on some of the key points that need to be addressed in implementing the risk assessment technical literature requirements.
Published on August 04, 2014
About the CPEA Professional Staff
The CPEA about us page describes the mission and staff of the CPEA. Provides biographical information about the AICPA employees and outside fellows who provide the services of the CPEA to members.
Published on October 06, 2014
Proposed AICPA Framework Accounting By Small & Medium-Sized Entities
...December 5, 2012 On November 1, 2012, the AICPA released an exposure draft of the much-anticipated private company financial reporting framework, entitled Financial Reporting Framework for Small and Medium-Sized Entities...
Published on August 03, 2014
Controversy Over the Applicability of the Disclosure Requirement of Open Tax Years Unintended Consequences and Lessons f...
This report covers the applicability of a seemingly benign, but ambiguous, disclosure requirement of FIN 48 to provide a description of tax years open to examination.
Published on March 18, 2015
2011-2012 Compilation & Review Alert Addressing Some Current Practice Issues
The AICPA has released its annual alert addressing some current-period issues that need to be addressed when practitioners are performing compilation and review engagements.
Published on March 20, 2015
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