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Audits Of States, Local Governments, And Not-For-Profit Organizations Receiving Federal Awards; Statement Of Position 98-3;, American Institute Of Certified Public Accountants. Single Audit Working Group
Audits Of States, Local Governments, And Not-For-Profit Organizations Receiving Federal Awards; Statement Of Position 98-3;, American Institute Of Certified Public Accountants. Single Audit Working Group
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Developing A Basis For Recommendations;Developing A Basis For Recommendations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 15, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Developing A Basis For Recommendations;Developing A Basis For Recommendations; Exposure Draft (American Institute Of Certified Public Accountants), 1995, Aug. 15, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed Statement on Responsibilities in Personal Financial Planning Practice (SRPFP) is intended to provide guidance to members of the AICPA who perform personal financial planning (PFP) services. This proposed SRPFP is advisory and does not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. This proposed SRPFP does not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Audit and Accounting Guide Guide for Prospective Financial Information. The issuance of this exposure draft was approved by the PFP Executive Committee. This …
Proposed Statement Of Position : Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Feb. 2, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Proposed Statement Of Position : Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units Reporting On Separately Issued Summary Financial Information Prepared By State Or Local Governmental Units : Proposed Amendment To The Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, Feb. 2, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) provides reporting guidance for when a state or local governmental unit issues summary financial information in a document that refers to, but does not include, the general-purpose financial statements. It is a proposed amendment to the AICPA Audit and Accounting Guide Audits of State and Local Governmental Units. The recommendations in this proposed SOP are effective for reports issued on or after June 15, 1993.
Proposed Statements On Responsibilities In Personal Financial Planning Practice : Working With Other Advisers : Implementation Engagement Functions And Responsibilities;Working With Other Advisers;Implementation Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 10, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Proposed Statements On Responsibilities In Personal Financial Planning Practice : Working With Other Advisers : Implementation Engagement Functions And Responsibilities;Working With Other Advisers;Implementation Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 10, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee, American Institute Of Certified Public Accountants. Personal Financial Planning Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
These proposed Statements on Responsibilities in Personal Financial Planning Practice (SRPFPs) are intended to provide guidance to members of the AICPA who perform personal financial planning services. The proposed SRPFPs are advisory and do not constitute enforceable technical standards under rule 202 of the AICPA Code of Professional Conduct. The proposed SRPFPs do not supersede Statements on Standards for Accounting and Review Services, Statements on Responsibilities in Tax Practice, the Personal Financial Statements Guide, or the Guide for Prospective Financial Statements. The issuance of these exposure drafts was approved by the PFP Executive Committee. Working With Other Advisers This proposed …
Proposed Audit And Accounting Guide : Audits Of State And Local Governmental Units ;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 17, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Proposed Audit And Accounting Guide : Audits Of State And Local Governmental Units ;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1993, May 17, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
A significant period of time has elapsed since the publication in 1986 of the AICPA Audit and Accounting Guide, Audits of State and Local Governmental Units. Many changes have taken place in generally accepted auditing standards and their application and regulatory and financial reporting requirements. These changes have created the need for revised guidance. The objectives of this proposed guide are to provide (1) a general background of the government environment, and (2) practical guidance to the practitioner on the accounting, auditing, and financial reporting for state and local governmental units. The exposure draft contains accounting guidance, some of which …
Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance : Supplement To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units; Statement Of Position 92-7;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee
Proposed Statement On Responsibilities In Personal Financial Planning Practice : Basic Pfp Engagement Functions And Responsibilities;Basic Pfp Engagement Functions And Responsibilities; Exposure Draft (American Institute Of Certified Public Accountants), 1992, March 31, American Institute Of Certified Public Accountants. Statements On Responsibilities In Pfp Practice Subcommittee
Exposure Drafts, Comment Letters, and Statements of Position
Although CPAs have provided personal financial planning services to clients for a long time, they now provide such services in a more structured way. Consequently, significant practice issues in personal financial planning are not covered by existing professional standards. In 1989, the Personal Financial Planning (PFP) Division undertook a project to provide guidance on the CPA's responsibilities in personal financial planning engagements. Its purpose was to promote consistency and quality in the performance of personal financial planning services. This proposed statement on responsibilities in personal financial planning practice (SRPFPP) is not intended to establish a separate code of conduct in …
Proposed Statement Of Position : Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance ;Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Proposed Statement Of Position : Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance ;Audits Of State And Local Governmental Entities Receiving Federal Financial Assistance; Exposure Draft (American Institute Of Certified Public Accountants), 1991, July 31, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement of position (SOP) supersedes chapter 3, paragraphs 3.1-3.4, and chapters 21-23 of the AICPA Audit and Accounting Guide Audits of State and Local Governmental Units and example 23 of SOP 89-6, Auditors' Reports in Audits of State and Local Governmental Units, and provides additional guidance on compliance auditing and single audits. The SOP updates the guide to reflect the following standards affecting the audits of federal financial assistance programs under the Single Audit Act: 1. Statement on Auditing Standards (SAS) No. 55, Consideration of the Internal Control Structure in a Financial Statement Audit; 2. SAS No. 60, …
Auditor's Consideration Of The Internal Control Structure Used In Administering Federal Financial Assistance Programs Under The Single Audit Act : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units, And Supersession Of Sop 89-6, Example 26; Statement Of Position 90-09;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
Auditor's Consideration Of The Internal Control Structure Used In Administering Federal Financial Assistance Programs Under The Single Audit Act : November 28, 1990 : Amendment To Aicpa Audit And Accounting Guide, Audits Of State And Local Governmental Units, And Supersession Of Sop 89-6, Example 26; Statement Of Position 90-09;, American Institute Of Certified Public Accountants. Government Accounting And Auditing Committee
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.
Reporting On Personal Financial Plans (Proposesed Ssars); (Exposure Draft (American Institute Of Certified Public Accountants), 1985, December 12, American Institute Of Certified Public Accountants. Technical Information Division
Reporting On Personal Financial Plans (Proposesed Ssars); (Exposure Draft (American Institute Of Certified Public Accountants), 1985, December 12, American Institute Of Certified Public Accountants. Technical Information Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa)
Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa)
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Audit And Accounting Guide: Audits Of State And Local Governmental Units;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Oct. 19, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee
Proposed Audit And Accounting Guide: Audits Of State And Local Governmental Units;Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Oct. 19, American Institute Of Certified Public Accountants. State And Local Government Accounting Committee
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit and accounting guide would supersede the existing guide published in 1974. It was developed to reflect changes in accounting and auditing that have taken place since the original guide was issued. The proposed guide primarily codifies existing practice in auditing state and local governmental units. Significant areas discussed in the guide include: 1. Recognition and discussion of NCGA statements and other accounting literature issued since the 1974 guide. 2. Recognition that the auditor's report extends to the individual fund types or funds examined rather than the presentation taken as a whole. 3. Discussion of determining the principal …
Proposed Audit Guide : Audits Of Federal Financial Assistance To State And Local Governmental Units;Audits Of Federal Financial Assistance To State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 28, American Institute Of Certified Public Accountants. Task Force On Single Audits Of Federal Financial Assistance
Proposed Audit Guide : Audits Of Federal Financial Assistance To State And Local Governmental Units;Audits Of Federal Financial Assistance To State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 28, American Institute Of Certified Public Accountants. Task Force On Single Audits Of Federal Financial Assistance
Exposure Drafts, Comment Letters, and Statements of Position
This proposed audit guide provides guidance to Independent auditors when conducting financial and compliance audits of federal assistance programs awarded to state and local governmental units and Indian tribal governments as required by the Single Audit Act of 1984, Public Law 98-502. This guide and the Industry Audit Guide, Audits of State and Local Governmental Units, are applicable when an auditor is engaged to examine and report on the general purpose financial statements of governmental units that include federal financial assistance funds. Areas discussed in the proposed guide include the following: 1. Legal and regulatory requirements; 2. Findings and questioned …
Accounting And Financial Reporting For Personal Financial Statements : An Amendment To Aicpa Industry Audit Guide, Audits Of Personal Financial Statements; Statement Of Position 82-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting And Financial Reporting For Personal Financial Statements : An Amendment To Aicpa Industry Audit Guide, Audits Of Personal Financial Statements; Statement Of Position 82-1;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 80-2;, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Statement Of Position 80-2;, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Proposed Statement Of Position : Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units ;Accounting And Financial Reporting By Governmental Units : Amendment To Aicpa Industry Audit Guide, Audits Of State And Local Governmental Units; Exposure Draft (American Institute Of Certified Public Accountants), 1979, May 22, American Institute Of Certified Public Accountants. Committee On State And Local Government Accounting
Exposure Drafts, Comment Letters, and Statements of Position
In March 1979, the NCGA (now known as the National Council on Governmental Accounting) published a document entitled Governmental Accounting and Financial Reporting Principles (Statement 1). That document defines combined columnar financial statements by fund types and account groups as basic financial statements rather than financial statements of individual funds and account groups and also updates, clarifies, amplifies, and reorders other portions of GAAFR. Since the guide recognizes GAAFR, it is necessary to amend the guide to recognize Statement 1 as an authoritative modification of GAAFR.
Accounting For Interfund Transfers Of State And Local Government Units; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Accounting For Interfund Transfers Of State And Local Government Units; Exposure Draft (American Institute Of Certified Public Accountants), 1977, Jan. 14, American Institute Of Certified Public Accountants. Accounting Standards Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
Chapter 2 of the AICPA Industry Audit Guide,, Audits of State and Local Governmental Units, includes accounting guidelines for four categories of interfund transfers. The first category includes transactions that would be treated as revenues or expenditures had they been conducted with outsiders. These transfers are accounted for as revenues of the recipient fund and expenditures of the disbursing fund. The second category includes reimbursements of expenditures made by one fund for another. The reimbursement reduces the expenditures of the recipient fund. The third category includes recurring annual transfers between two or more budgetary funds and shifts resources from a …
Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Accounting For Interfund Transfers Of State And Local Government Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 77-2;, American Institute Of Certified Public Accountants. Accounting Standards Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Guidelines For Participation In Government Audit Engagements To Evaluate Economy, Efficiency And Program Results; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May, American Institute Of Certified Public Accountants. Mas Task Force On Evaluation Of Efficiency And Program Results
Guidelines For Participation In Government Audit Engagements To Evaluate Economy, Efficiency And Program Results; Exposure Draft (American Institute Of Certified Public Accountants), 1976, May, American Institute Of Certified Public Accountants. Mas Task Force On Evaluation Of Efficiency And Program Results
Exposure Drafts, Comment Letters, and Statements of Position
The issuance in 1972 of the United States Accounting Office's Standards for the Audits of Governmental Organizations, Programs, Activities and Functions significantly expanded the meaning of the word audit when it is to be applied to governmental and government funded activities. As a result, the CPA engaged to perform a governmental audit may now be expected to do far more than in the past. In addition to the traditional examination of financial statements in accordance with generally accepted auditing standards, expanded governmental audits may be concerned with the following questions: 1. Is the entity managing or utilizing its resources in …
Accrual Of Revenues And Expenditures By State And Local Governmental Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 75-3;, American Institute Of Certified Public Accountants. Subcommittee On State And Local Governmental Auditing
Accrual Of Revenues And Expenditures By State And Local Governmental Units : Proposal To Financial Accounting Standards Board To Amend Aicpa Industry Audit Guide On Audits Of State And Local Governmental Units; Statement Of Position 75-3;, American Institute Of Certified Public Accountants. Subcommittee On State And Local Governmental Auditing
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.