Surveys and Studies
AICPA White Papers
Practice Monitoring of the Future - December 2014
Unveiling a thought-provoking vision of what peer review could become, the AICPA has issued a concept paper that seeks input on the CPA profession’s practice monitoring of the future. The paper paints a picture of how the existing peer review program for firms’ accounting and auditing engagements could be transformed into a technology-driven, near-real time practice monitoring process.
Enhancing Audit Quality - August 2014
The AICPA’s Enhancing Audit Quality (EAQ) initiative is based on a two-phased approach. Phase 1 involves planned and proposed efforts that will begin to improve quality in the near term. Phase 2 centers the transformation of the profession’s current peer review process.
The Top 5 Cybercrimes - October 2013
This white paper is among the resources that the AICPA offers to assist CPAs in addressing cybercrime. It identifies not only the top five cybercrimes that are of greatest concern to CPAs ( tax refund fraud, corporate account takeover, identity theft, theft of sensitive data and theft of intellectual property) but also the nature of each crime, the manner in which it is committed and remedial steps that can be taken.
Dodd-Frank Wall Street Reform and Consumer Protection Act: A Primer for CPAs - February 2013
This white paper was written to help AICPA members understand the provisions of particular significance for CPAs and the potential implications in serving their clients and organizations. It also highlights the AICPA's advocacy efforts in addressing specific issues on behalf of the profession.
Information Integrity (heading changed from ASEC White Paper: Information Integrity) - January 2013
Published by the AICPA Assurance Services Executive Committee’s Trust Information Integrity Task Force in conjunction with the Canadian Institute of Chartered Accountants, this white paper defines what information integrity means and provides context for it to users, preparers and practitioners.
Evolution of Auditing: From the Traditional Approach to the Future Audit - November 2012
The purpose of this white paper is to discuss the evolution of auditing and the history of the traditional audit. It was published by the AICPA Assurance Services Executive Committee’s Emerging Assurance Technologies Task Force with the intent of offering insight into the traditional audit approach, how it has evolved, and how it might continue to evolve into the future audit.
Health Care Reform: A Primer for CPAs - May 2010
In 2010, President Obama signed into law the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act. These two laws (collectively referred to as “2010 health care reform legislation”) will have a substantial impact on health care providers, insurers, employers and individual citizens. Whether working in practice or in industry, CPAs need to understand these changes to grapple with them in their firms, effectively advise their clients or organizations, and understand the changing business and financial environment and risks these reforms may herald.
- AICPA White Papers
Surveys and Studies
Business and Industry Economic Outlook Survey - Quarterly
The AICPA Business and Industry Economic Outlook Survey is a leading indicator of U.S. economic growth and contraction that is based on CPA financial executives’ evaluation of corporate prospects, tangible performance data, and first-hand knowledge of company staffing, spending and financing plans.
CPA Firm Top Issues Survey
The Public Company Practice Section (PCPS) CPA Firm Top Issues Survey is a biennial study that gathers information from a wide range of practitioners in firms of different sizes to understand the challenges they face.
Research Shows XBRL Filing Costs Lower than Expected - January 2015
EXtensible Business Reporting Language (XBRL) is a global data standard used for reporting business information in a computer-readable format. To understand the true costs of small companies complying with the SEC’s mandate, XBRL US and the AICPA surveyed filing agents providing XBRL tagging and fi ling services to 1,299 small public companies. The survey showed that 69% of the companies paid $10,000 or less on an annual basis for fully outsourced creation and fi ling solutions of their XBRL filings.
AICPA’s Comments on Tax Reform Act of 2014 - January 2015
The AICPA wrote House Ways and Means Committee Chairman Paul Ryan (R-Wis.), the new GOP leader of the committee, about provisions in the Tax Reform Act of 2014, the comprehensive tax reform proposal developed during the last session of Congress by then- Chairman Dave Camp and introduced in December as H.R. 1. The Camp proposal is expected to play an important role as the tax reform debate continues in the new, 114th Congress.
CGMA Research: “Open Workforce” Challenging Corporate Control of Cost, Performance - November 2014
Organizations around the world are rapidly reshaping their workforces with a complex mix of internal teams and external talent, outpacing their ability in many cases to effectively manage costs, performance and decision making, according to research from the AICPA and Chartered Institute of Management Accountants.
Tax Software Survey - September 2015
Each year, the Journal of Accountancy and The Tax Adviser team up to survey AICPA members in order to assess popular tax preparation software from the just-ended tax season.
Reimagining Auditing in a Wired World - August 2014
How would financial statement audits be designed if auditing were a new service that had just been invented? Although auditors embrace and make extensive use of information technology, little has been done to consider how auditing might be transformed by it. This paper discusses some of today’s IT enablers and their potential for improving audits.
Stress Levels about Cost of Summer Rival End of Year Holiday Spending - May 2014
Summer is supposed to be the time of sunny days and warm nights—conjuring up thoughts of the beach, Bar-B-Ques, bonfires, rest and relaxation. Instead, most American adults equate summer with financial anxiety, according to a survey conducted for the AICPA.