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    AU section 420

    Professional Standards This section describes the second standard of reporting, which states that the auditor must identify in the auditor’s report those circumstances in which such principles have not been consistently observed in the current period in relation to the preceding period. The section describes accounting changes that affect consistency, changes that
    Published on November 14, 2013

    Statements on Auditing Standards

    Overview ...are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers
    Published on February 11, 2014

    ARSC Member Biographies

    Biography ARSC consists of 7 members, all of whom are AICPA members. Members are appointed to achieve an appropriate representation among small and medium firms actively involved in the provision of compilation and review services.
    Published on December 16, 2013

    Technical Hotline Trends- Questions and Answers by Topic

    FAQ
    Published on August 15, 2013

    Audit Standards Board Members Biographies

    Article The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
    Published on December 16, 2013

    ET Section 92 - Definitions

    Article Pursuant to its authority under the bylaws to interpret the Code of Professional Conduct, the Professional Ethics Executive Committee has issued the following definitions of terms appearing in the code effective November 30, 1989.
    Published on July 11, 2013

    The CPA Vision Project and Beyond

    Overview The CPA Vision Project is a vision of the profession’s future for the 21st century and beyond.  AICPA and state societies worked to bring together CPAs from across the country to develop an unprecedented grassroots vision.
    Published on January 07, 2013

    ET Appendix A

    Article ET Appendix A Council Resolution Designating Bodies to Promulgate Techncial Standards
    Published on September 03, 2013

    ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity

    Article ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity
    Published on October 11, 2013

    ET Section 591 - Ethics Rulings on Other Responsibilities and Practices

    Article ET Section 591 - Ethics Rulings on Other Responsibilities and Practices
    Published on July 09, 2013

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