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    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

    XBRL Events

    Conference Events, presentations and webcasts related to XBRL with topics covering the Securities and Exchange Commission's Interactive Data and other educational opportunities.
    Published on April 07, 2015

    Peer Review Addresses Risk Assessment Deficiencies

    Article The AICPA Peer Review Team has gathered data on common deficiencies found regarding the Risk Assessment Process and has created a video discussing those findings
    Published on February 07, 2013

    Audit and Attest

    Article ...Accounting & Financial Reporting Industry Insights Audit & Attest Review, Compilation & Preparation A
    Published on January 05, 2015

    Risk Assessment

    Article Get resources, information and continuing professional education regarding the Risk Assessment Standards.
    Published on September 19, 2014

    AICPA Communication with the SEC (Custody Rule) 4/23/2010

    Comment Letter The American Institute of Certified Public Accountants (“AICPA”) has had, on several recent occasions, the opportunity to speak with Staff in the SEC Division of Investment Management about the final custody rule, with our most recent discussion occurring on April 22, 2010. Overall, the AICPA supports
    Published on January 28, 2013

    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, covering both internal and external reporting.
    Published on September 24, 2014

    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

    Service Organization Controls (SOC) Reports for Service Organizations

    Overview ...SOC) reports are designed to help service organizations, organizations that operate information systems and provide information system services to other entities, build trust and confidence in their service delivery processes and controls through a report by an independent Certified Public Accountant. Each type of SOC report is designed to help
    Published on December 19, 2014

    Expert Panel - Not for Profit Entities

    Article The Not for Profit Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for not for profit entities by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel
    Published on February 06, 2015

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