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Definition of Program-Specific Audits 

A program-specific audit is an audit of an individual federal program (rather than a single audit of an entity's financial statements and federal programs). Section 235 of Office and Management and Budget (OMB) Circular A –133, Audits of States, Local Governments, and Non-Profit Organizations, provides guidance on program-specific audits. Copyright © 2004 by the American Institute of Certified Public Accountants, Inc., New York, New York.

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AICPA Sends Congress Recommended Legislative Changes to New Partnership Audit Regime

Press Release The AICPA has submitted to Congress a set of recommended legislative changes to the new Partnership Audit Regime enacted as part of the Bipartisan Budget Act of 2015.
Published on November 17, 2017

For Peer Reviewers

Article Helpful information for those interested in peer review, new peer reviewers or experienced peer reviewers. QCM and CPE Materials provides information, forms and practice aids for you, whether you are a peer reviewer or a developer of QCM or CPE materials.
Published on January 24, 2017

Peer Review Board Open Session Meeting Minutes and Materials

Meeting Minutes Download meeting minutes and materials from open sessions of the AICPA Peer Review Board from 2008-present.
Published on January 24, 2017

For Peer Review Administrators and Technical Reviewers

Overview On this page, approved users can access a number of websites for peer review administration.  Please note that you must have the proper approval to access any of the sites on this page.
Published on January 24, 2017

Peer Review - Home

Overview On the home page of the Peer Review Interest Area, you can find links for peer reviewers, CPA firms, the public and information and resources related to peer review.
Published on January 24, 2017

Peer Review For CPA Firms

Overview Resources for CPA firms interested in peer review organized by firm size.  You can download the enrollment form, the change form, find a course that helps you prepare for your upcoming peer review, or find information on selecting a peer reviewer.
Published on January 24, 2017

Archived Peer Review Board Open Session Meeting Materials and Highlights

Meeting Highlights 2016 January 2016 Materials for the January 13, 2016 Open Session Meeting Highlights from the January 13, 2016 Open Session Meeting  May 2016 M
Published on January 24, 2017

January 2017 Peer Review Board Open Session Meeting Materials

Meeting Materials Download a pdf file of the January 2017 Peer Review Board Open Session Meeting Materials.
Published on January 24, 2017

ID Theft Checklist for Clients Action Steps for Recovery

Checklist CPAs can give clients this comprehensive checklist to help them navigate the aftermath of identity theft. The checklist includes links to various agencies and also recommends steps that clients may not think of at the time to recover their identity. and minimize any damage.
Published on January 24, 2017

Cybersecurity Resource Center

Tools Find information and links to valuable resources for CPAs providing cybersecurity advisory and assurance services.
Published on January 24, 2017

Personal Financial Planning

Overview An overview of the Personal Financial Planning Division.
Published on January 24, 2017

AICPA Foundation Annual Report

Annual Report The AICPA Foundation annual report presents a glimpse of the programs and services supported throughout the year made possible through contributions by AICPA members, sponsors and partnerships.
Published on January 24, 2017

Annual Tax Compliance Kit

Article
Published on January 23, 2017

Tax Season Resources for CPAs

Tools Get a quick-reference list of all key resources for accountants to use for the tax busy season. Utilize effective tools and resources for the current filing season.
Published on January 23, 2017

Tax Identity Theft Information and Tools

Overview Identity theft is a growing area of concern for taxpayers and practitioners.  The AICPA has created this page to provide members with information about preventing identity theft, including tips to provide clients, and steps to take if it occurs.
Published on January 23, 2017

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