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- Financial statements -- Standards -- United States (10)
- Insurance (9)
- Auditing (8)
- Exposure draft (American Institute of Certified Public Accountants) 1993 (8)
- Attest function (Auditing) -- Standards -- United States (7)
- Auditing -- Standards -- United States (7)
- Computer software industry -- Accounting -- Standards -- United States; Computer software industry -- Licenses -- United States -- Accounting; Revenue -- United States (7)
- Employee fringe benefits -- United States -- Accounting; Employee fringe benefits -- United States -- Auditing (7)
- Interim -- Standards -- United States (7)
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- Accountants -- Professional ethics -- Standards -- United States; Auditors -- Professional ethics -- Standards -- United States; Business ethics -- United States (6)
- Accounting -- Standards -- United States -- Periodicals (5)
- Attest function (Auditing) -- Standards -- United States; Audited financial statements -- Standards -- United States (5)
- Auditing -- Documentation -- Standards -- United States (5)
- Domestic -- Auditing -- Standards -- United States (5)
- Exposure draft (American Institute of Certified Public Accountants) 1994 (5)
- Exposure draft (American Institute of Certified Public Accountants) 1998 (5)
- Exposure draft (American Institute of Certified Public Accountants) 1999 (5)
- Laws (5)
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- Accountants -- Professional ethics -- Standards -- United States (4)
- Airlines -- Accounting (4)
- Assets (Accounting); Accounting; Employee fringe benefits -- United States -- Auditing; Exposure draft (American Institute of Certified Public Accountants) (4)
- Exposure draft (American Institute of Certified Public Accountants) 1992 (4)
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Articles 31 - 60 of 681
Full-Text Articles in Business
Clarification Of The Scope Of The Audit And Accounting Guide Investment Companies And Accounting By Parent Companies And Equity Method Investor For Investments In Investment Companies; Statement Of Position 07-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Clarification Of The Scope Of The Audit And Accounting Guide Investment Companies And Accounting By Parent Companies And Equity Method Investor For Investments In Investment Companies; Statement Of Position 07-1, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act Sections 23, 7 And 14; Exposure Draft (American Institute Of Certified Public Accountants), 2007, March, American Institute Of Certified Public Accountants. Uaacommittee; National Association Of State Boards Of Accountancy. Uaa Committee
Proposed Revisions To Aicpa/Nasba Uniform Accountancy Act Sections 23, 7 And 14; Exposure Draft (American Institute Of Certified Public Accountants), 2007, March, American Institute Of Certified Public Accountants. Uaacommittee; National Association Of State Boards Of Accountancy. Uaa Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services: Omnibus Statement On Standards For Accounting And Review Services - 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2007, October 9, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services: Omnibus Statement On Standards For Accounting And Review Services - 2008; Exposure Draft (American Institute Of Certified Public Accountants), 2007, October 9, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposal Of Professional Ethics Division: Proposed Interpretation 501-8 Under Rule 501: "Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnication And Limitation Of Liability Agreements With A Client"; Exposure Draft (American Institute Of Certified Public Accountants), 2007, December 3, American Institute Of Certified Public Accountants. Professional Edthics Executive Committee
Proposal Of Professional Ethics Division: Proposed Interpretation 501-8 Under Rule 501: "Failure To Follow Requirements Of Governmental Bodies, Commissions, Or Other Regulatory Agencies On Indemnication And Limitation Of Liability Agreements With A Client"; Exposure Draft (American Institute Of Certified Public Accountants), 2007, December 3, American Institute Of Certified Public Accountants. Professional Edthics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards: Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Exposure Draft (American Institute Of Certified Public Accountants), 2007, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Understanding The Entity And Its Environment And Assessing The Risks Of Material Misstatement; Exposure Draft (American Institute Of Certified Public Accountants), 2007, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Omnibus Statement On Standards For Accounting And Review Services, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Omnibus Statement On Standards For Accounting And Review Services, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles, May 15, 2007; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposal Of Professional Ethics Division: Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles; Proposed Interpretation 102-7, Other Considerations: Meeting The Objectives Of The Fundamental Principles, And Proposed Framework For Meeting The Objectives Of The Fundamental Principles, May 15, 2007; Exposure Draft (American Institute Of Certified Public Accountants), 2007, May 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
The Committee recognizes that specific threats to meeting the objectives of the fundamental principles may arise when providing professional services to clients and employers. Because it is impossible to address in the Code every situation that creates such threats and specify the appropriate safeguards to mitigate or eliminate those threats, the proposed Framework provides guidance to members when faced with making decisions on ethical matters that are not explicitly addressed by the Code. Under no circumstances, however, may the proposed Framework be used to justify noncompliance with the prohibitions or requirements contained in the rules, interpretations, and rulings in the …
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2007, April 16, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Revisions To The Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2007, April 16, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
The most significant conclusions to come from the work of the above task forces were (1) a recommendation to merge the two peer review programs and (2) a recommendation to reengineer the reporting process to be more understandable and usable in light of the growing mandate that the results of peer reviews be made more widely available. The PRB has issued this exposure draft to propose those recommendations and incorporate other revisions to the Standards and related Interpretations (AICPA Professional Standards, PR Section 100) that are expected to result in a more efficient and effective Program. To ensure Program integrity …
Proposal Of Professional Ethics Division; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposal Of Professional Ethics Division; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 13, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Proposed revision of ET section 92: Definintion of Firm; Proposed addition to ET section 92: Definition of network; Proposed interpretation of 101-17, , Networks and Network Firms
Proposed Statement On Standards For Accounting And Review Services : Defining Professional Requirements In Statements On Standards For Accounting And Review Services;Defining Professional Requirements In Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Defining Professional Requirements In Statements On Standards For Accounting And Review Services;Defining Professional Requirements In Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Aug. 22, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SSARS defines two categories of professional requirements: (1) Unconditional requirements. The accountant is required to comply with an unconditional requirement in all cases in which the circumstances exist to which the requirement applies. An unconditional requirement is indicated by the words must or is required. (2) Presumptively mandatory requirements. The accountant is also required to comply with a presumptively mandatory requirement in all cases in which the circumstances exist to which the requirement applies. The accountant may depart from a presumptively mandatory requirement provided that he or she justifies the departure and how alternative procedure(s) performed in the …
Proposed Aicpa Audit And Accounting Guide : Airlines;Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Sept. 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Airline Guide Task Force
Proposed Aicpa Audit And Accounting Guide : Airlines;Airlines; Exposure Draft (American Institute Of Certified Public Accountants), 2007, Sept. 12, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee, American Institute Of Certified Public Accountants. Airline Guide Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This guide does the following: (1) Identifies certain requirements set forth in pronouncements in levels a, b, and c of the hierarchy of sources of GAAP. In these instances, entities are required to apply those requirements based on their standing in levels a, b, or c of the hierarchy rather than because of their inclusion in this guide. (2) Describes AcSEC’s understanding of prevalent or sole industry practice concerning certain issues. In addition, this guide may indicate that AcSEC expresses a preference for the prevalent or sole industry practice, or it may indicate that AcSEC expresses a preference for another …
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position 06-1;, American Institute Of Certified Public Accountants. Investment Performance Standards Task Force
Reporting Pursuant To The Global Investment Performance Standards; Statement Of Position 06-1;, American Institute Of Certified Public Accountants. Investment Performance Standards Task Force
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Valuation Services: Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2006,October 16, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Proposed Statement On Standards For Valuation Services: Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2006,October 16, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Standards For Accounting And Review Services: Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services: Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, December 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Communication With Those Charged With Governance;Auditor's Communication With Those Charged With Governance; Exposure Draft (American Institute Of Certified Public Accountants), 2006, March 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 61, Communication With Audit Committees, as amended. This proposed SAS establishes standards and provides guidance to an auditor on matters to be communicated with those charged with governance.
Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity’S Internal Control Over Financial Reporting (To Supersede Chapter 5, €Œreporting On An Entity’S Internal Control Over Financial Reporting,€ Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity’S Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards For Attestation Engagements: Reporting On An Entity’S Internal Control Over Financial Reporting (To Supersede Chapter 5, €Œreporting On An Entity’S Internal Control Over Financial Reporting,€ Of Statement On Standards For Attestation Engagements No. 10, Attestation Standards: Revision And Recodification, As Amended);Reporting On An Entity’S Internal Control Over Financial Reporting; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Jan. 19, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement establishes standards and provides guidance to a practitioner reporting on an entity's internal control over financial reporting (or on an assertion thereon)1,2 as of a point in time or for a period.3 Guidance is provided on examining: a. The design and operating effectiveness of an entity's internal control. b. The design and operating effectiveness of the internal control of a component of an entity, for example, an operating division of an entity or its accounts receivable function. (See paragraph 247.) c. The effectiveness of the design of an entity's internal control, including internal control that has not yet …
Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Omnibus--2006;Omnibus--2006 ; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
1. The proposed SAS Omnibus will amend the general and reporting standards that were not amended by SAS No. 105. The proposed SAS Omnibus will also amend those SASs that quote the 10 standards to conform them with the changes in SAS No. 105 and to the changes proposed in this Statement. 2. The proposed amendment to SAS No. 99, Consideration of Fraud in a Financial Statement Audit, adds a footnote to SAS No. 99 that provides a clear link between the auditor’s consideration of fraud and the auditor’s assessment of risk and the auditor’s procedures in response to those …
Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Standards Of Attestation Engagements : Ssae Hierarchy;Ssae Hierarchy; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SSAE: 1. Identifies the body of attest literature. 2. Clarifies the authority of attest publications issued by the AICPA and others. 3. Specifies which attest publications the practitioner must comply with and those he or she should be aware of when conducting an attest engagement. 4. Amends the 11 attestation standards to conform them with the use of terms established in SSAE No. 13, Defining Professional Requirements in Statements on Standards for Attestation Engagements.
Proposed Statement On Quality Control Standards : A Firm's System Of Quality Control;Firm's System Of Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Quality Control Standards : A Firm's System Of Quality Control;Firm's System Of Quality Control; Exposure Draft (American Institute Of Certified Public Accountants), 2006, July 28, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The proposed SQCS defines the engagement quality control review (often referred to as a concurring review), and requires firms to establish criteria to determine which engagements are to be subject to an engagement quality control review. It also provides guidance on policies and procedures for performing engagement quality control reviews. An engagement quality control review should include a review of the financial statements or other subject matter information and the report, and, in particular, consideration of whether the report is appropriate. An engagement quality control review also should include either (i) a discussion with the practitioner-in-charge, (ii) a review of …
Omnibus Proposal Of Professional Ethics Division Interpretations And Rulings; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Sept. 8, 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), 2006, Sept. 8, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Consistent with the original proposal issued in September 2005, the proposed interpretation states that independence would not be impaired if a member and the client agree that the unsuccessful party in a lawsuit or alternative dispute resolution (ADR) proceeding between them will pay the legal fees and expenses of the successful party. The proposed interpretation retains the conclusion that an indemnification or limitation of liability provision related to nonattest services performed for an attest client (that is, where the provision relates only to the nonattest services engagement and not the attest engagement) would not impair a member’s independence with respect …
Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services;Elimination Of Certain References To Statements On Auditing Standards And Incorporation Of Appropriate Guidance Into Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2006, Dec. 1, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
The proposed Statement would amend AR sections 100, 200, 300, and 400. In addition, the following Interpretations are anticipated to be affected: Withdraw Interpretation No. 4, “Discovery of Information After the Date of the Accountant’s Report,†of AR section 100. Amend Interpretation No. 11, “Reporting on Uncertainties†by eliminating the reference to SAS No. 59, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern and incorporating guidance specific to compilation and review engagements. Conform Interpretation No. 15, “Differentiating a Financial Statement Presentation From a Trial Balance,†of AR section 100 by deleting the “typical titles†for …
Comment Submitted To: President’S Advisory Panel On Federal Tax Reform, Request For Comments #1 (Posed February 16, 2005), March 18, 2005, American Institute Of Certified Public Accountants. Tax Division
Comment Submitted To: President’S Advisory Panel On Federal Tax Reform, Request For Comments #1 (Posed February 16, 2005), March 18, 2005, American Institute Of Certified Public Accountants. Tax Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting By Insurance Enterprises For Deferred Acquisition Costs In Connection With Modifications Or Exchanges Of Insurance Contracts; Statement Of Position 05-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting By Insurance Enterprises For Deferred Acquisition Costs In Connection With Modifications Or Exchanges Of Insurance Contracts; Statement Of Position 05-1;, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Jan. 12, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Proposed Statement On Auditing Standards : Audit Documentation;Audit Documentation; Exposure Draft (American Institute Of Certified Public Accountants), 2005, Jan. 12, American Institute Of Certified Public Accountants. Auditing Standards Board, American Institute Of Certified Public Accountants. Audit Documentation Task Force
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will replace SAS No. 96, Audit Documentation (AICPA, Professional Standards, vol. 1, AU sec. 339). This proposed SAS establishes standards and provides guidance to an auditor on audit documentation for audits of financial statements or other financial information being reported on. Issues surrounding audit documentation continue to be discussed due to events affecting the profession that post-date the development and issuance of SAS No. 96. Specifically, some state regulators and government auditors seek more uniformity in the preparation, filing, and retention of audit documentation of nonissuers. Audit documentation …
Proposed Statement On Auditing Standards : Defining Professional Requirements In Statements On Auditing Standards;Proposed Statement On Standards For Attestation Engagements : Defining Professional Requirements In Statements On Standards For Attestation Engagements;Defining Professional Requirements In Statements On Auditing Standards;Defining Professional Requirements In Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 2, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : Defining Professional Requirements In Statements On Auditing Standards;Proposed Statement On Standards For Attestation Engagements : Defining Professional Requirements In Statements On Standards For Attestation Engagements;Defining Professional Requirements In Statements On Auditing Standards;Defining Professional Requirements In Statements On Standards For Attestation Engagements; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 2, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
In serving the public interest, the Auditing Standards Board (ASB) aims to set high quality auditing and assurance standards for nonissuers that are understandable, clear, and capable of consistent application, thereby serving to enhance the quality and uniformity of practice. In doing so, the ASB seeks to balance the needs of a wide range of users, including auditors, those responsible for governance, regulators, and the public in general. Until now, the accounting profession has not expressly defined imperatives used to describe different degrees of the auditor's responsibility when conducting audit engagements in accordance with generally accepted auditing standards and attestation …
Proposed Statement On Standards For Accounting And Review Services: Restricting The Use Of An Accountant's Compilation Or Review Report;Restricting The Use Of An Accountant's Compilation Or Review Report; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, 2005, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services: Restricting The Use Of An Accountant's Compilation Or Review Report;Restricting The Use Of An Accountant's Compilation Or Review Report; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, 2005, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement will provide guidance to accountants on restricting the use of reports issued pursuant to Statements on Standards for Accounting and Review Services (SSARS) by: 1. Defining the terms general use and restricted use. 2. Describing the circumstances in which the use of an accountant’s report should be restricted. 3. Specifying the language to be used in accountant’s reports that are restricted regarding use.
Proposed Statement On Standards For Accounting And Review Services : Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement;Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement;Compilation Of Specified Elements, Accounts, Or Items Of A Financial Statement; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
Statements on Standards for Accounting and Review Services (SSARS) currently provide guidance concerning the standards and procedures applicable to compilations and reviews of financial statements. By definition, presentations of specified elements, accounts, or items of a financial statement, or pro forma financial information are not financial statements. This proposed Statement will allow an accountant to compile and report on specified elements, accounts, or items of a financial statement and to compile and report on pro forma financial information in accordance with SSARS. It should be noted that this proposed standard would apply when an accountant is engaged to compile, or …
Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services, 2005 ;Omnibus Statement On Standards For Accounting And Review Services, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services : Omnibus Statement On Standards For Accounting And Review Services, 2005 ;Omnibus Statement On Standards For Accounting And Review Services, 2005; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement will: 1. Amend SSARS No. 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100), to require the accountant to communicate any fraud that comes to his or her attention, even if the matter is considered inconsequential; 2. Amend SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200), to allow for the successor accountant to compile or review a restatement adjustment when prior period financial statements have been changed; 3. Amend SSARS No. 1 to provide guidance regarding when an accountant should consider obtaining an …
Proposed Statement On Standards For Valuation Services : Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset;Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 30, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Proposed Statement On Standards For Valuation Services : Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset;Valuation Of A Business, Business Ownership Interest, Security, Or Intangible Asset; Exposure Draft (American Institute Of Certified Public Accountants), 2005, March 30, American Institute Of Certified Public Accountants. Consulting Services Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Given the increasing number of members of the AICPA who are performing business valuation engagements or some aspect thereof, the AICPA Consulting Services Executive Committee has written this standard to improve the consistency and quality of practice among AICPA members performing business valuations. AICPA members will be required to follow this standard whenever they undertake to perform a business valuation engagement that culminates in the expression of a conclusion of value or a calculated value.
Proposed Statement On Auditing Standards: Amendment Of Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles, For Nongovernmental Entities;Amendment Of Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles, For Nongovernmental Entities; Exposure Draft (American Institute Of Certified Public Accountants), 2005, May 9, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards: Amendment Of Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles, For Nongovernmental Entities;Amendment Of Statement On Auditing Standards No. 69, The Meaning Of Present Fairly In Conformity With Generally Accepted Accounting Principles, For Nongovernmental Entities; Exposure Draft (American Institute Of Certified Public Accountants), 2005, May 9, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This exposure draft introduces a proposed Statement on Auditing Standards (SAS) that will amend SAS No. 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles (AICPA, Professional Standards, vol. 1, AU sec. 411). This proposed SAS applies to nongovernmental entities. It will have no impact on the generally accepted accounting principles (GAAP) hierarchy for state and local governments or for federal governmental entities.