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    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 December 19, 2014

    Assurance Services Executive Committee

    Article to assure the quality, relevance, and usefulness of information or its context for decision makers and other users by identifying and prioritizing emerging trends and market needs for assurance, and developing related assurance methodology guidance and tools as needed
    Published on March 03, 2015

    Risk Assurance and Advisory Services

    Article Risk Assurance task force will develop guidance for assurance to evaluate and organization enterprise risk management process to supplement COSO ERM framework
    Published on September 24, 2014

    Sustainability Assurance and Advisory Task Force

    Overview This page discusses initiatives by the Sustainability Assurance and Advisory Task Force
    Published on September 15, 2014

    Continuous Assurance Working Group

    Article The Assurance Services Executive Committee (ASEC) Emerging Assurance Technologies Task Force is responsible for developing a conceptual framework and guidance to capitalize on emerging technologies affecting the business information supply chain...
    Published on September 24, 2014

    Report of the Special Committee on Assurance Services (The Elliott Report)

    Tools version of the Assurance Services CD-ROM for download and installation from
    Published on January 17, 2013

    Audit Data Standard Working Group

    Article ASEC’s Emerging Assurance Technologies Task Force established the Audit Data Standard working group. The first three Audit Data Standards have been released: base standard, general ledger standard, and accounts receivable subledger standard...
    Published on March 03, 2015

    A Whitepaper for Providers and Users of Business Information

    White Paper The AICPA Assurance Services Executive Committee developed this paper is to help educate providers and users of business information on the value and essential qualities of independent, third-party assurance services to...
    Published on September 10, 2013


    Article Complete overview of XBRL, including its background, how XBRL works, potential benefits and uses, summary of SEC Rules for Interactive Data.  There are also links to XBRL related webcasts, articles, cpe products, Q&As and comment letters.
    Published on January 16, 2015

    SOP 13-2 Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure...

    Professional Standards SOP 13-2 was developed by the AICPA XBRL Assurance Task Force and issued by the Auditing Standards Board to provide guidance on performing agreed-upon procedures engagements that address XBRL-Formatted Information
    Published on September 16, 2013

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