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    Foreign Corrupt Practices Act Primer and Tool for Audit Committees

    Article Money-laundering, anti-corruption efforts, recent scandals and highly publicized cases resulting from the discovery of possible FCPA violations during an acquisition due diligence have brought recent attention to this area. Also, with the enactment of Sarbanes- Oxley Act in July 2002 (also known as the Public Company Accounting Reform and Investor
    Published on March 16, 2010

    Peer Review Firm Terminations

    Overview View the firms that have been terminated from the AICPA Peer Review Program from 2009-present.
    Published on April 07, 2015

    Off-Balance-Sheet Arrangements and Other Disclosures

    Article This Audit Committee Brief provides guidance on off-balance-sheet arrangements and other disclosures. This tool is intended to assist audit committee members in gaining an understanding of management?s use of off-balance-sheet arrangements so they may weigh in on the appropriateness of...
    Published on February 07, 2010

    AICPA CPA Ambassador Program

    Article The CPA Ambassador Program offers members access, through their state society, to top-quality spokesperson training, as well as extensive background tools
    Published on May 09, 2013

    The Best of Boards Sound Governance and Leadership for Nonprofit Organizations (Summary)

    Article ...Strom-Gottfried, Ph.D. This book offers an introduction to the most important things that board members and nonprofit executives need to know. Throughout the book are case studies, tools and templates that
    Published on June 17, 2011

    Financial Literacy

    Overview The financial literacy efforts of the CPA profession and combine grassroots financial literacy efforts with free resources for the public and tools that CPAs can use at a local level to volunteer to educate Americans of all ages on financial topics
    Published on January 15, 2013

    For the Public

    Overview As the national, professional organization for all Certified Public Accountants, the AICPA's mission is to provide members with the resources, information, leadership and tools that enable them to provide valuable services to benefit the public as well as employers and clients. From financial literacy to public policy issues and peer
    Published on January 06, 2015

    Effective Enterprise Risk Oversight

    Article The role of the board of directors in enterprise-wide risk oversight has become increasingly challenging as expectations for board engagement are at all time highs. Risk is a pervasive part of everyday business and organizational strategy. But, the complexity of business transactions, technology advances, globalization, speed of product cycles...
    Published on March 10, 2010

    Audit Committee Effectiveness Center

    Overview ...The battle for financial statement integrity and reliability depends on balancing the pressures of multiple stakeholders, including management, regulators, investors and the public interest. We present the guidance and tools to make audit committee best practices
    Published on May 01, 2014

    Off Balance- Sheet Arrangements and Other Disclosures

    Article It is important that the audit committee understand the nature and the reason for off-balance-sheet arrangements, and ensure that any such relationships are adequately disclosed. This tool is intended to assist audit committee members in gaining an understanding of management’s use of off balance- sheet arrangements so they may weigh
    Published on March 16, 2010

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