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    PCPS Clarified Auditing Standards Snapshot Overview - Preface

    Overview This document an excerpt from the preface to the Clarified Auditing Standards Snapshot Overview included in the PCPS Clarified Auditing Standards Toolkit. This preface is an introduction to the new clarified auditing standards, with a more in-depth discussion of the significant changes available in the complete...
    Published on February 14, 2013

    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

    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

    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

    SAS Clarity - Group Audits

    Article AU-C 600, Audits of Group Financial Statements, is one of the most significant changes as a result of the Auditing Standards Board's Clarity Project. Find additional information and guidance for understanding the changes created by the ASB's Clarity Project.
    Published on April 03, 2013

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