Compilation & Review Engagements Focusing on Some Current Peer Review Matters
...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...will be receiving a heightened level of scrutiny when they are going through their peer reviews
Published on December 21, 2011
CPEA Report Results in Elimination of the Disclosure of Open Tax Years When No Unrecognized Tax Benefits Exist
This alert informs readers about the deletion of TPA 5250.15, which results in the elimination of the requirement to disclose open tax years when no uncertain tax positions exist.
Published on March 24, 2015
The Clarified Professional Standards Addressing Some Common Misconceptions
As practitioners are in the midst of performing attest engagements for entities with periods ended December 2014, we wanted to address some common misconceptions about the clarified professional standards.
Published on April 22, 2015
Compilation & Review Alert Addressing Some Practice Issues
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...
Published on January 05, 2011
Controversy Over the Applicability of the Disclosure Requirement of Open Tax Years Unintended Consequences and Lessons f...
This report covers the applicability of a seemingly benign, but ambiguous, disclosure requirement of FIN 48 to provide a description of tax years open to examination.
Published on March 18, 2015
2011-2012 Compilation & Review Alert Addressing Some Current Practice Issues
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 January 18, 2012
Audit Planning Issues The Importance of Risk Assessment
Discussions in these materials are focused on some of the more common pitfalls and issues associated with the risk assessment process and on providing a refresher on some of the key points that need to be addressed in implementing the risk assessment technical literature requirements.
Published on January 15, 2014