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    Section 9540, Attest Engagement American Land Title Association Best Practices Framework

    FAQ Nonauthoritative guidance to practitioners in connection with American Land Title Association (ALTA) Best Practices Framework and address the types of engagements a practitioner may perform, the applicability to an attest engagement, the suitability of criteria, the nature of examination or review procedures, and...
    Published on April 23, 2015

    Recently Issued Technical Questions and Answers

    Article The questions and answers in this section are not sources of established authoritative principles. This material is based on selected practice matters identified by the staff of the AICPA's Technical Hotline and various other bodies within the AICPA and has not been approved, disapproved, or otherwise acted upon by...
    Published on April 24, 2015

    Improving the Clarity of Auditing Standards

    Article The overall goal of the Clarity Project, a multiyear project of the Auditing Standards Board was to make the standards easier to read, understand and implement and to converge them with the International Standards on Auditing. Although the purpose of redrafting the auditing standards is for clarity and convergence and
    Published on June 02, 2014

    Technical 3rd Party Verification (Comfort Letter) Requests

    Article NEW! The AICPA has developed a matrix which outlines common requests CPAs have been receiving regarding verifications. This grid provides related responses that may be appropriate, depending on whether or not the CPA has performed additional procedu
    Published on August 25, 2014

    SOC Toolkit for Firms

    Article To help firms navigate this emerging service area, establish a niche practice and help clients, prospects and service organizations understand the benefits of SOC engagements, the AICPA has created a number of free resources and marketing materials in this helpful toolkit...
    Published on January 24, 2013

    Financial Reporting Training and Development

    CPE Learn about training and development opportunities that help CPAs increase their knowledge in the areas of accounting and financial reporting, audit and attest services, and nonaudit services.
    Published on March 03, 2015

    Tax-Related 3rd Party Verification (Comfort Letter) Requests

    Article The AICPA Tax Section's comfort letter resources on the Financial Reporting Center.
    Published on June 05, 2014

    Service Organization Control (SOC) Reports

    Overview Service Organization Control  Reports® are internal control reports on the services provided by a service organization. SOC reports provide valuable information users need to assess and address the risks associated with an outsourced service. The AICPA provides tools and resources to CPAs, service organizations and user entities needed to build
    Published on April 06, 2015

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