Browse

By Industry


By Area of Interest


By Date


By Document Type


By Topic


Member Only Content

Recovery Act Resource Center 

The AICPA Governmental Audit Quality Center (GAQC) helps member CPA firms meet the challenges of performing quality audits. The passage of the American Recovery and Reinvestment Act of 2009 (Recovery Act) is certain to result in new challenges for auditors that perform audits under Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. This GAQC Resource Center is intended to provide members with a “one-stop” repository location to more easily locate various GAQC Recovery Act communications, other related GAQC tools and resources, and links to other Web sites that may provide information to assist auditors going forward. Keep in mind that the Center will continue to push timely information and updates out to member firms via GAQC Alerts, GAQC Updates, and Center calls.

If you are not a member firm and would like to learn more about membership in the GAQC, click here.

GAQC Tools

OMB Guidance on the Recovery Act

Other Useful Web Sites, Tools, and Information

Background

The Recovery Act, issued in early 2009, is capturing news headlines around the country. Approximately $300 billion dollars in additional federal funds are being passed down from federal agencies to entities that are generally subject to single audit such as state and local governments and institutions of higher education. These federal funds are intended to either supplement existing federal programs (e.g., existing block grants for states), create new programs, or to provide more broad fiscal relief. In some cases, the funds will be passed directly to states or institutions of higher education and spent at that level. In other cases, direct recipients of Recovery Act federal funds will pass the funds through to subrecipients such as local governments or not-for-profit organizations. For this reason, the law mandates that there be an unprecedented amount of oversight and transparency around the spending of all funds associated with the law. Single audits will be impacted starting with June 30, 2009, year-ends, with more of an effect expected for single audits of year-ends thereafter. 

Open Hide documents in this section

Page  1 2 3 4 5 >> 
Showing results 1 - 15 of 16391
Order by:


Tax

Overview AICPA is committed to promoting CPAs as the most trusted professional and premier provider of tax services. We offer information and resources related to tax return planning, preparation, examination and representation, with practices tools to assist with navigating IRS, tax practice quality control and management, as well as guidance and
Published on June 24, 2016

AICPA Member Discount Program

Article The AICPA offers discounts on products and services from premium brands to its members.
Published on June 24, 2016

AICPA Firm-Based Retirement Resources

Article The AICPA offers members firm-based retirement options and resources.
Published on June 24, 2016

Archived Peer Review Standards

Professional Standards On this page, you'll find archives of the Peer Review Standards, Interpretations, Guidance and a summary of Peer Review.
Published on June 24, 2016

Peer Review Standards Interpretations - Section 2000

Professional Standards Interpretations of the AICPA Standards for Performing and Reporting on Peer Reviews (sec. 1000) are developed in open meetings by the AICPA Peer Review Board for peer reviews of firms enrolled in the AICPA Peer Review Program. Interpretations need not be exposed for comment and are not the subject of
Published on June 24, 2016

Peer Review Standards - Section 1000

Professional Standards The May 2016 Peer Review Standards provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.
Published on June 24, 2016

Peer Review Standards - Section 1000

Professional Standards The Peer Review Standards provide information on administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.
Published on June 24, 2016

Peer Review Standards Interpretations - Section 2000

Professional Standards Interpretations of the AICPA Standards for Performing and Reporting on Peer Reviews are developed in open meetings by the AICPA Peer Review Board for peer reviews of firms enrolled in the AICPA Peer Review Program. Interpretations need not be exposed for comment and are not the subject of public hearings.
Published on June 24, 2016

The Edge Newsletter Archived Articles 2013

Newsletter The Edge Newsletter, is dedicated to providing tips and tools of interest to young professionals, including articles on building career resiliency, networking for success, and de-prioritizing the immediate to focus on the important.
Published on June 24, 2016

The Edge Newsletter Archived Articles 2014

Newsletter The Edge newsletter, is dedicated to providing tips and tools of interest to young professionals, including articles on building career resiliency, networking for success, and de-prioritizing the immediate to focus on the important.
Published on June 24, 2016

The Edge Newsletter Archived Articles 2015

Article 2015 Young CPA Edge Newsletter article archive.
Published on June 24, 2016

Tax CPE & Learning

Overview The AICPA Tax Section schedules webcasts and events that focus on many current tax issues that impact tax practices and business and industry members. This page provides registration links and other information on upcoming learning opportunities.
Published on June 24, 2016

Statements on Standards for Tax Services

Overview AICPA's Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. These standards apply to all members regardless of the jurisdictions in which they practice and the types of taxes with respect to which they are providing service.  This page includes the full
Published on June 24, 2016

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 June 24, 2016

Not-for-Profit

Overview The Not-for-Profit Section of AICPA is a community for not-for-profit professionals and their business advisors.
Published on June 24, 2016

Page  1 2 3 4 5 >> 
Showing results 1 – 15 of 16391
Show Results per page
Copyright © 2006-2016 American Institute of CPAs.