AICPA Not-for-Profit Audit Committee Toolkit- Sample Document Retention and Destruction Policy (Download)
...retention and periodic destruction policy. Policies such as this will eliminate accidental or innocent destruction. In addition, it is important for administrative personnel to know the length of time records should be retained
Published on July 02, 2010
Quality of Earnings Case Study Collection
"Earnings Quality" has been a subject of SEC investigations, articles in most, if not all, business publications, and significant debate in recent years. It is a matter of importance in the financial reporting and regulatory communities, and it impacts the confidence of investors in our financial markets. Considering that the
Published on April 27, 2010
Codes of Ethics Practice and Conduct
Many modern businesses have sacrificed the trust, loyalty and commitment of their employees for the sake of efficiency. This guide outlines both the three types of Codes and the four approaches, ranging from self-control to imposed control, that comprise the Corporate Code.
Published on July 29, 2011
Accounts Receivable Management
Accounts receivable often constitute a significant portion of assets. Controlling the accounts receivable process demands the development of policies that are compatible with an enterprises profit, liquidity and market share. Since the accounts receivable policy has a broad impact, it must be managed carefully and assessed frequently.
Published on May 16, 2005
Corporate Governance The Role of Internal Control
Recent extensive study of internal control in business has led to the development of a definition capturing both positive and negative aspects of the issue. While the structure of modern organizations often undermines this control, it has become recognized as an essential component of successful enterprise.
Published on October 26, 2011
Outstanding CPA in Government Awards
The AICPA Outstanding CPA in Government Awards recognize the achievements of individual CPAs employed in government at the local, state and federal levels. Through their accomplishments, award recipients and nominees demonstrate the importance and contribution of CPA skills and competencies to the effective performance of the organizations that they serve.
Published on August 26, 2014