Browse

By Industry


By Area of Interest


By Date


By Document Type


By Topic


Member Only Content

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.

Open Hide documents in this section

Page  1 2 3 4 5 >> 
Showing results 1 - 15 of 14898
Order by:


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

Uniform CPA Examination - Software FAQs

FAQ Answers to frequently asked questions about software and other computer requirements for the Uniform CPA Exam.
Published on March 15, 2017

Candidate Performance Report and Samples - FAQs

FAQ Frequently asked questions for the CPA Exam candidate performance report, that includes samples and a guide for interpreting the results.
Published on March 11, 2017

How to Prepare for the Uniform CPA Examination

Article Find information and resources to help you prepare for the CPA Exam including links to the Candidate Bulletin, content specification outlines, the policy on new pronouncements, confidentiality and break policy, and the tutorial and sample tests.
Published on March 11, 2017

Uniform CPA Examination FAQs - Scoring

FAQ Answers to frequently asked questions about the scoring of the Uniform CPA Exam.
Published on March 11, 2017

Uniform CPA Examination - Content, Structure and Delivery FAQs

FAQ Frequently asked questions about exam content, structure, and delivery. Find out who makes policy decisions for the Uniform CPA Examination and much more.
Published on March 11, 2017

PCPS Events & Webcasts

Overview PCPS has several events relevant to firm practice management and offers them to the PCPS community as a benefit of their membership. Here you will find access to upcoming events including conferences, networking groups and more!
Published on February 23, 2017

2017 Tax Advocacy Comment Letters

Comment Letters AICPA submitted comments to Treasury and IRS.
Published on February 23, 2017

The Uniform CPA Examination

Overview Welcome to the CPA Examination site!  Whether you are a candidate preparing to take the CPA Examination, a prospective candidate thinking about entering the profession, an educator, a psychometrician, or anyone else interested in the CPA Examination,  find  the information you need right here.
Published on February 23, 2017

AICPA Comment Letter on Recommendations for S Corp Shareholder Basis Schedule

Comment Letter The AICPA submitted a comment letter to the Treasury and IRS to recommend that the IRS develops a required form for shareholders to attach to any income tax return which includes items of income, loss, deduction, or credit of an S corporation.  This form would compute a shareholder’s basis in the stock and debt
Published on February 23, 2017

PCPS Tax Resources

Overview The following resources and information will be helpful tools for your practice and will help you understand and apply the tax laws and stay informed of new developments.
Published on February 23, 2017

Cybersecurity Resource Center

Tools Find information and links to valuable resources for CPAs providing cybersecurity advisory and assurance services.
Published on February 23, 2017

Explanatory Memorandum SAS No. 132, e Auditors Consideration of an Entitys Ability to Continue as a Going Concern

Executive Summary In February 2017, the AICPA’s Auditing Standards Board (ASB) issued Statement on Auditing Standards (SAS) No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern (AICPA, Professional Standards, AU-C sec. 570). This document summarizes the main concepts of the standard.
Published on February 23, 2017

Audit and Attest

Article Accounting & Financial Reporting Industry Insights Audit & Attest Rev
Published on February 23, 2017

February 2017 Reviewer Alert

Newsletter Download a pdf file of the February 2017 Reviewer Alert, which contains the following articles: 1.     What’s New in the Peer Review Program Manual (PRPM) – February 2017 Update  2.     Which Version of the PRPM Guidance & Practice Aids Should I Use? 3.     SSARS No. 23 Omnibus Statement on Standards for Accounting
Published on February 22, 2017

Page  1 2 3 4 5 >> 
Showing results 1 – 15 of 14898
Show Results per page
Copyright © 2006-2017 American Institute of CPAs.