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    Cyber Security

    Overview Available resources to broaden understanding of information security issues and concerns.
    Published on June 02, 2015

    Cloud Computing

    Overview Cloud computing resources for AICPA Information Management and Technology Assurance (IMTA) section members.
    Published on June 02, 2015

    AICPA Business and Industry Economic Outlook Survey

    Survey The AICPA Business and Industry Economic Outlook Survey is a leading indicator of U.S. economic growth and contraction.  Results are based on CPA financial executives’ evaluation of corporate prospects, tangible performance data, and first-hand knowledge of company staffing, spending and financing plans. The survey is conducted quarterly, polling AICPA members
    Published on June 02, 2015

    Security and Privacy

    Overview Security and Privacy encompasses the rights and obligations of individuals and organizations with respect to the collection, use, disclosure, and retention of personal information.
    Published on June 02, 2015

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    Article
    Published on June 02, 2015

    Financial Management & Reporting

    Article
    Published on June 02, 2015

    The Tax Adviser

    Publication The Tax Adviser is a valuable monthly resource for the latest tax-planning techniques and tax-saving methods. Its enhanced content and clean format make it a premier source of cutting-edge tax strategies for even the most knowledgeable tax practitioner and corporate executive.
    Published on June 02, 2015

    Expert Panel - Stockbrokerage and Investment Banking

    Article The Stockbrokerage and Investment Banking Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for stockbrokerage and investment banking institutions by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on June 02, 2015

    Expert Panel - Investment Companies

    Article The Investment Companies Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for investment companies by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on June 02, 2015

    Expert Panel - Not for Profit Entities

    Article The Not for Profit Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for not for profit entities by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on June 02, 2015

    SSARS No. 21 Resources

    Article The AICPA SSARS No. 21 resource area provides information, guidance and other resources for the changes to review, compilation and preparation engagements.
    Published on June 02, 2015

    XBRL Events

    Conference Events, presentations and webcasts related to XBRL with topics covering the Securities and Exchange Commission's Interactive Data and other educational opportunities.
    Published on June 02, 2015

    Background of XBRL

    Article In 1998, Charlie Hoffman, a single CPA who worked for a small CPA firm in Washington state, had the idea of XBRL as a way of totally transforming business reporting. (Read XBRL: It’s Unstoppable – A Conversation with the Father of the Digital Langu
    Published on June 02, 2015

    XBRL Basics - How does it work

    Article XBRL enables preparers to utilize software to tag all financial items in their business reports to the elements within a taxonomy.  This is accomplished with an Instance Document which can be electronically exchanged and validated between computers or
    Published on June 02, 2015

    XBRL

    Article Complete overview of XBRL, including its background, how XBRL works, potential benefits and uses, summary of SEC Rules for Interactive Data.  There are also links to XBRL related webcasts, articles, cpe products, Q&As and comment letters.
    Published on June 02, 2015

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    CPE Direct

    Earn CPE credit by completing a self-study program developed from topics covered in the Journal of Accountancy. The study guide (shipped to you in March, June, September, and December) contains valuable supporting information, checklists and practice tools that supplement the Journal articles.



    Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide

    This new guide update, issued March 1, 2012 provides "how-to" guidance for service auditors performing examinations under AT section 101, Attest Engagements (AICPA, Professional Standards), to report on a service organization’s controls over its system relevant to security, availability, processing integrity, confidentiality, or privacy, commonly referred to as a service organization controls (SOC) 2 engagement.

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