Independence and Ethics
A description of products available on independence and ethics
Published on June 19, 2013
Guidance on FIN 48 and Independence
The AICPA’s Professional Ethics Executive Committee (PEEC) recently issued nonauthoritative guidance on whether under AICPA Interpretation 101-3, Performance of Nonattest Services, members could assist an attest client in applying FASB Interpretation No.
Published on April 19, 2010
AICPA News Update Vol.12 No.20
Non-SEC Issuer Entities Subject to SEC Independence Rules, Supreme Court Agrees to Hear Appeal Challenging Constitutionality of PCAOB, SOP 09-1 Issued on Performing AUP Engagements Addressing XBRL-Tagged Data, CPA Financial Executives, CFOs Cautiously Optimistic...
Published on June 24, 2011
Managements Responsibilities When Performing Nonattest Services
This excerpt from the 2012/13 Alert Independence and Ethics Developments discusses management's responsibilities when performing nonattest services
Published on January 22, 2013
Requests for Records
This excerpt from the 2012/13 edition of Alert Independence and Ethics Developments discusses requests for records
Published on January 22, 2013
State Tax Tribunals Is Taxpayer Representation by CPAs a Potential Independence Problem
This item addresses whether a CPA representing a client in state tax tribunal has impaired his or her independence under the AICPA Code of Professional Conduct
Published on March 31, 2014
AICPA News Update - March 2, 2012
In this issue: Mandatory FBAR E-filing Postponed, Panel Recommends Changes to IRS Correspondence Audits, Free Practice Aid Now Available for Yellow Book Independence Requirements, We Want Your Quotes: Tell Us What the AICPA’s 125th Anniversary Means to You, Comment Deadline Extended for AICPA Accounting and Valuation Guides, Beta Alpha Psi Launches...
Published on March 09, 2012
AICPA News Update - May 4, 2012
In this issue: USDA Requiring CPAs to Attest to AGI Limitations for Clients in Certain Farming Programs, AICPA Submits Comment Letter on PCAOB Broker-Dealer Proposal, Regulatory Alert: SEC Independence Requirements Apply to Auditors of Nonissuer Broker-Dealers and Investment Advisers, CGMA Report Provides Guidance for Transforming the Finance Organization, TPA Issued on Compilation and Review
Published on May 08, 2012
AICPA News Update - June 8, 2012
In this issue: AICPA Publishes FAQ on Upcoming OCBOA Financial Reporting Framework for Smaller Businesses, Provide Feedback on FASB and GASB Standards, TPA Issued Regarding Disclosure of Independence Impairment in the Accountant’s Compilation Report on Comparative Financial Statements, Nonprofits See Pros and Cons in Internal Controls, Rich Heritage of Accounting Profession on Display through
Published on June 12, 2012
Government Auditing Standards and Circular A-133
A description of publications available on Government Auditing Standards and Circular A-133.
Published on July 17, 2013