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Codification of Statements on Standards for Attestation Engagements, January 2018
This title provides the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing accountants with …
Codification of Statements on Standards for Accounting and Review Services
This edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. These standards provide the requirements for …
Accounting and Valuation Guide
Developed for preparers of financial statements, independent auditors, and valuation specialists, this guide provides nonauthoritative guidance and illustrations regarding the …
Audit and Accounting Guide: Gaming 2017
Most of the accounting and financial reporting practices of entities undertaking gaming or gaming-related activities (collectively referred to as "gaming entities") are essentially …
Fundamentals of Forensic Accounting Certificate Program
The Fundamentals of Forensic Accounting Certificate Program (21.5 CPE credits) covers those areas representative of the AICPA's Body of Knowledge in the financial forensics area. …
Audit Risk Alert
New standards for financial statement presentation and revenue recognition have created many not-for-profit financial reporting changes. Combine those with today's …
Audit and Accounting Guide Depository and Lending Institutions
The financial services industry is undergoing significant change. This has added challenges for institutions assessing their operations and internal controls for regulatory …
Checklists and Illustrative Financial Statements
This checklist was designed to assist auditors and preparers in overcoming the complexities of financial statement preparation for not-for-profit entities. Whether you are …
PCAOB Standards and Related Rules
Pursuant to PCAOB Release No. 2017-001, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB …
Audit and Accounting Guide: Investment Companies
Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment …
Statements on Standards for Accounting and Review Services
The Accounting and Review Services Committee (ARSC) has issued Statement on Standards for Accounting and Review Services No. 21, Statements on Standards for Accounting and Review …