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- Business ethics -- United States; Auditors -- Professional ethics -- Standards -- United States (3)
- Auditing (1)
- Bank examination -- Standards -- United States (1)
- Brokers -- Auditing; Auditing (1)
- Exposure draft (American Institute of Certified Public Accountants) 1990 (1)
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- Finance (1)
- Financial statements -- Auditing -- Standards; Audited financial statements -- Standards -- United States (1)
- Financial statements -- Standards -- United States; Corporations -- United States -- Finance -- Forecasting (1)
- Financial statements -- United States -- Forecasting (1)
- Health maintenance organizations -- Accounting -- Standards -- United States; Health insurance -- Accounting -- Standards -- United States (1)
- Insurance -- Accounting (1)
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- Internal -- Standards -- United States; Stockbrokers -- United States -- Auditing (1)
- Life care communities -- United States -- Accounting (1)
- Mutual funds -- Accounting -- Standards -- United States; Mutual funds -- Auditing -- Standards -- United States; Audited financial statements -- Standards -- United States (1)
- Nov. 13; Corporations -- United States -- Auditing (1)
- Public -- United States -- States -- Accounting; Local finance -- United States -- Accounting; Auditors' reports -- United States; Finance (1)
- Public -- United States -- States -- Auditing; Local finance -- United States -- Auditing (1)
- Stockbrokers -- United States -- Auditing; Auditing -- United States; Auditors' reports -- Standards -- United States (1)
Articles 1 - 16 of 16
Full-Text Articles in Business
Reports On Audited Financial Statements Of Brokers And Dealers In Securities : Amendment To Aicpa Audit And Accounting Guide Audits Of Brokers And Dealers In Securities; Statement Of Position 89-1;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Reports On Audited Financial Statements Of Brokers And Dealers In Securities : Amendment To Aicpa Audit And Accounting Guide Audits Of Brokers And Dealers In Securities; Statement Of Position 89-1;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reports On Audited Financial Statements Of Investment Companies : Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Statement Of Position 89-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Reports On Audited Financial Statements Of Investment Companies : Amendment To Aicpa Audit And Accounting Guide Audits Of Investment Companies; Statement Of Position 89-2;, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Questions Concerning Accountants' Services On Prospective Financial Statements; Statement Of Position 89-3;, American Institute Of Certified Public Accountants. Auditing Standards Division
Questions Concerning Accountants' Services On Prospective Financial Statements; Statement Of Position 89-3;, American Institute Of Certified Public Accountants. Auditing Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Reports On The Internal Control Structure In Audits Of Brokers And Dealers In Securities; Statement Of Position 89-4;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Reports On The Internal Control Structure In Audits Of Brokers And Dealers In Securities; Statement Of Position 89-4;, American Institute Of Certified Public Accountants. Stockbrokerage And Investment Banking Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Financial Accounting And Reporting By Providers Of Prepaid Health Care Services; Statement Of Position 89-5;, American Institute Of Certified Public Accountants. Accounting Standards Division
Financial Accounting And Reporting By Providers Of Prepaid Health Care Services; Statement Of Position 89-5;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Auditor's Reports In Audits Of State And Local Governmental Units : August 11, 1989, Amendment To Aicpa Audit And Accounting Guide Audits Of State And Local Governmental Units; Statement Of Position 89-6;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Auditor's Reports In Audits Of State And Local Governmental Units : August 11, 1989, Amendment To Aicpa Audit And Accounting Guide Audits Of State And Local Governmental Units; Statement Of Position 89-6;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Report On The Internal Control Structure In Audits Of Investment Companies; Statement Of Position 89-7;, American Institute Of Certified Public Accountants. Investment Companies Committee
Report On The Internal Control Structure In Audits Of Investment Companies; Statement Of Position 89-7;, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts ;Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 9, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Health Care Committee
Proposed Statement Of Position : Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts ;Accounting And Reporting By Continuing-Care Retirement Communities For Fees And The Obligation To Provide Future Services And The Use Of Facilities, And The Use Of Facilities, And For Initial Direct Costs Of Acquiring Continuing-Care Contracts; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 9, American Institute Of Certified Public Accountants. Accounting Standards Division, American Institute Of Certified Public Accountants. Health Care Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position provides guidance to continuing-care retirement communities on applying generally accepted accounting principles in accounting and reporting for fees, the obligation to provide future services and the use of facilities to current residents, and for initial direct costs of acquiring continuing-care contracts. Briefly, the statement recommends that: 1. Refundable fees should be accounted for and reported as a liability and reclassified to nonrefundable deferred revenue when the obligation to refund fees is removed. The deferred revenue should be amortized to income over future periods based on the remaining estimated lives of the residents (paragraphs 22-23). 2. …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 12, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Jan. 12, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The following revisions and interpretations are being proposed: 1. REVISION OF THE APPLICABILITY SECTION OF THE AICPA CODE OF PROFESSIONAL CONDUCT; 2. REVISION OF INTERPRETATION 101-2: Former Practitioners and Firm Independence; 3. INTERPRETATION UNDER RULE 101: Independence and Attest Engagements; 4. INTERPRETATION UNDER RULE 102: Conflicts of Interest; 5. INTERPRETATION UNDER RULE 301: Application of Exemptions 2 and 4 of Rule 301 to AICPA Members; 6. INTERPRETATION 501-5: Failure to Follow Requirements of Governmental Bodies, Commissions, or Other Regulatory Agencies in Performing Attest or Similar Services; 7. ETHICS RULING UNDER RULE 101: Use of Nonindependent CPA Firm on an Engagement; …
Proposed Statement Of Position : Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations ;Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Apr. 25, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Proposed Statement Of Position : Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations ;Accountants' Services On Prospective Financial Statements For Internal Use Only And Partial Presentations; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Apr. 25, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force
Exposure Drafts, Comment Letters, and Statements of Position
The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position (SOP) to clarify and expand on procedural and reporting guidance contained in the AICPA Guide for Prospective Financial Statements ("the Guide"). Specifically, the SOP provides guidance to practitioners engaged to provide services on: 1. Prospective financial statements for internal use only. 2. Partial presentations of prospective financial information. Sections 900 and 1000 of the Guide provide limited guidance on accountants' services on prospective financial statements for internal use only and partial presentations, respectively. However, much of that guidance was based on rule 201(e) of the AICPA …
Proposed Professional Ethics Division Definitions And Rulings;Proposed Interpretation Providing Definitions Of Words And Phrases As Used In The Aicpa Code Of Professional Conduct;Proposed Ethics Ruling Under Rule 101: Member On Advisory Board Of Client;Proposed Deletion Of Ethics Rulings No. 147 And No. 148 Under Rule 505: Firm Designation; Exposure Draft (American Institute Of Certified Public Accountants), 1989, May 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Professional Ethics Division Definitions And Rulings;Proposed Interpretation Providing Definitions Of Words And Phrases As Used In The Aicpa Code Of Professional Conduct;Proposed Ethics Ruling Under Rule 101: Member On Advisory Board Of Client;Proposed Deletion Of Ethics Rulings No. 147 And No. 148 Under Rule 505: Firm Designation; Exposure Draft (American Institute Of Certified Public Accountants), 1989, May 1, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Professional Ethics Executive Committee proposes an interpretation of the Code of Professional Conduct that provides definitions of certain terms used in the Code. The defined terms determine the applicability of Code rules to the various segments of Institute membership. For example, a number of the rules apply to members performing "professional services," other rules apply to members in "public practice," and several rules contain the term "client." The proposed interpretation defines those terms and thereby provides guidance on how the rules of conduct apply to members. The Professional Ethics Executive Committee recognizes the diverse responsibiities and structures that advisory …
Proposed Professional Ethics Division Rulings And Interpretations ;Proposed Ethics Ruling Under Rule 101;Meaning Of The Period Of A Professional Engagement;Audits, Reviews, Or Compilations And A Lack Of Independence;Member Joining Client Credit Union;Proposed Interpretation Under Rule 301: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Proposed Interpretation Under Rule 101: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 18, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Professional Ethics Division Rulings And Interpretations ;Proposed Ethics Ruling Under Rule 101;Meaning Of The Period Of A Professional Engagement;Audits, Reviews, Or Compilations And A Lack Of Independence;Member Joining Client Credit Union;Proposed Interpretation Under Rule 301: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Proposed Interpretation Under Rule 101: Confidential Information And The Purchase, Sale, Or Merger Of A Practice;Confidential Information And The Purchase, Sale, Or Merger Of A Practice; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 18, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Rule 101 and interpretation 101-1 specify transactions, interests, or relationships that impair independence, if they exist during various time periods. One of the time periods referred to in interpretation 101-1 is: "The period of a professional engagement." The committee proposes to define the period of a professional engagement as commencing when the member is engaged to perform the professional service and continuing until the relationship is terminated by the member or the client. The Professional Ethics Executive Committee receives many inquiries from members who are uncertain as to whether they may issue compilations or review reports when the members' independence …
Proposed Statement Of Position : Inquiries Of Representatives Of Financial Institution Regulatory Agencies ;Inquiries Of Representatives Of Financial Institution Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Sept. 29, American Institute Of Certified Public Accountants. Banking Committee, American Institute Of Certified Public Accountants. Savings And Loan Associations Committee
Proposed Statement Of Position : Inquiries Of Representatives Of Financial Institution Regulatory Agencies ;Inquiries Of Representatives Of Financial Institution Regulatory Agencies; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Sept. 29, American Institute Of Certified Public Accountants. Banking Committee, American Institute Of Certified Public Accountants. Savings And Loan Associations Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) amends chapter 2 in the AICPA Industry Audit Guide Audits of Banks and chapter 2 in the AICPA Audit and Accounting Guide Audits of Savings and Loan Associations. The proposed SOP emphasizes that the CPA should not overlook regulatory examiners as a source of competent evidential matter in conducting an audit of a financial institution's financial statements and, therefore, should review reports of examination and other communications from examiners and, when appropriate, make inquiries of the examiners. The CPA should: 1. Request that management provide access to all reports of examinations and related correspondence. …
Accounting And Reporting Guide For Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1989, May 3, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Tasks Force
Accounting And Reporting Guide For Insurance Agents And Brokers; Exposure Draft (American Institute Of Certified Public Accountants), 1989, May 3, American Institute Of Certified Public Accountants. Insurance Agents And Brokers Tasks Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Audit And Accounting Guide For Consideration Of The Internal Control Structure In A Financial Statement Audit ;Consideration Of The Internal Control Structure In A Financial Statement Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 21, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force
Proposed Audit And Accounting Guide For Consideration Of The Internal Control Structure In A Financial Statement Audit ;Consideration Of The Internal Control Structure In A Financial Statement Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1989, Aug. 21, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
In February 1988, the Auditing Standards Board issued SAS No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit. SAS No. 55 requires that, in every audit, the auditor: 1. Obtain an understanding of each of the elements (control environment, accounting system, and control procedures) of the internal control structure sufficient to plan the audit, and 2. Assess control risk for assertions related to account balances and transaction classes. This proposed guide was prepared to illustrate how SAS No. 55 might be applied by auditors in certain situations. Specifically, this proposed guide does this by illustrating two …
Comment Letters On On The Proposed Sas, The Confirmation Process, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On On The Proposed Sas, The Confirmation Process, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.