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    Proposed AICPA Framework Accounting By Small & Medium-Sized Entities

    Report December 5, 2012 On November 1, 2012, the AICPA released an exposure draft of the much-anticipated private company financial reporting framework, entitled Financial Reporting Framework for Small and Medium-Sized Entities [FRF-SMEs].  As proposed, the F
    Published on August 03, 2014

    Compilation & Review Alert Addressing Some Practice Issues

    Report The AICPA recently released the 2010-2011 Compilation and Review Alert.In addition to addressing practical implementation issues associated with SSARS No. 19, the Alert addresses several other practice issues that need to be considered when practitioners are performing and reporting on compilation and review engagements.
    Published on August 03, 2014

    Accounting Guidance for Condensed Interim Reports

    Report In February 2009, the Auditing Standards Board [ASB] and the Accounting and Review Services Committee [ARSC] simultaneously released a new SAS [ASB] and a new SSARS [ARSC], that clearly-stipulate how reviews of interim financial information should be performed, where the applicable technical literature could be in the SASs or could
    Published on August 03, 2014

    SAS No. 115 Audit Risk Alert Guidance

    Report The AICPA Accounting and Auditing Publications team, following approval by the Audit and Attest Standards Staff, has released some implementation guidance that should be very helpful to practitioners in their efforts to appropriately-implement the new SAS No. 115,  control deficiency evaluation and communication requirements.
    Published on August 03, 2014

    Compilation & Review Engagements Focusing on Some Current Peer Review Matters

    Report Now that practitioners are in the second cycle of performing and reporting on compilation and review engagements using the requirements within SSARS No. 19, they might want to be aware of some issues that will be receiving a heightened level of scrutiny when they are going through their peer reviews,
    Published on August 03, 2014

    OMB Circular A-133 Audits Common Findings and Deficiencies

    Report Recently, the AICPA Ethics Division compiled a list of deficiencies frequently identified in investigations of the Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments and Non-Profit Organizations audits over the last 2 years. The focus of this report will be on the more common findings
    Published on August 20, 2014

    2011-2012 Compilation & Review Alert Addressing Some Current Practice Issues

    Report The AICPA has released its annual alert addressing some current-period issues that need to be addressed when practitioners are performing compilation and review engagements.
    Published on August 03, 2014

    The CPEA Revenue Recognition Series- Part III Fortune Favors the Prepared

    Report This report is the third in our series on adoption of ASU 2014-09, Revenue from Contracts with Customers.
    Published on December 17, 2014

    Changes to the Auditors Risk Assessment in Light of the Updated COSO Internal Control Framework

    Report Many auditors will need to reconsider or change their risk assessment procedures in light of the updated COSO Internal Control Framework.
    Published on December 17, 2014

    Changes Ahead for Revenue Recognition

    Report Most of the authoritative literature provides industry or transaction-specific implementation guidance, and was developed largely on an ad hoc basis and issued in numerous pronouncements.
    Published on August 03, 2014

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