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- Exposure draft (American Institute of Certified Public Accountants) (16)
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Articles 1 - 30 of 1068
Full-Text Articles in Accounting
Commdent Letters On Proposed Peer Review Standards Update No. 1, Omnibus Enhancements And Technical Corrections, American Institute Of Certified Public Accountants. Peer Review Board
Commdent Letters On Proposed Peer Review Standards Update No. 1, Omnibus Enhancements And Technical Corrections, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Peer Review Standards Update No. 1, Omnibus Enhancements And Technical Corrections; Exposure Draft (American Institute Of Certified Public Accountants), 2022, November 16, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Peer Review Standards Update No. 1, Omnibus Enhancements And Technical Corrections; Exposure Draft (American Institute Of Certified Public Accountants), 2022, November 16, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Technical Correction Section 529 Plans (Et Sec. 1.240.070), September 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Technical Correction Section 529 Plans (Et Sec. 1.240.070), September 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Comment Letters On Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, Comments Are Requested By September 1, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Draft: Proposed New And Revised Definitions And Interpretations Compliance Audits New Definition "Compliance Audit" New Definition "Compliance Audit Attest Client" Revised Definition "Financial Statement Attest Client" Revised "Client Affiliates" Interpretation Revised "State And Local Governments Client Affiliates" Interpretation June 3, 2022, Comments Are Requested By September 1, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, Comments Are Requested By July 5, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners Revised "Offering Or Accepting Gifts Or Entertainment Interpretations (1.120.010 And 1.285.010) Revised "Conceptual Framework For Members In Public Practice" (1.000.010), June 3, 2022, Comments Are Requested By July 5, 2022, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed New And Revised Definitions And Interpretations, Compliance Audits, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Draft: Proposed New And Revised Definitions And Interpretations, Compliance Audits, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Draft: Proposed Revisions Related To Officers, Directors, And Beneficial Owners, June 3, 2022, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed New And Revised Definitions And Interpretations, Compliance Audits, American Institute Of Certified Public Accountants. Professional Ethics Division
Comment Letters On Proposed New And Revised Definitions And Interpretations, Compliance Audits, American Institute Of Certified Public Accountants. Professional Ethics Division
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Special Considerations - Audits Of Group Financial Statements (Including The Work Of Component Auditors And Audits Of Referred-To Auditors); Exposure Draft (American Institute Of Certified Public Accountants), 2022, March 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Special Considerations - Audits Of Group Financial Statements (Including The Work Of Component Auditors And Audits Of Referred-To Auditors); Exposure Draft (American Institute Of Certified Public Accountants), 2022, March 23, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Special Considerations - Audits Of Group Financial Statements (Including The Work Of Component Auditors And Audits Of Referred-To Auditors), American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Special Considerations - Audits Of Group Financial Statements (Including The Work Of Component Auditors And Audits Of Referred-To Auditors), American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Amendment To Au-C Section 935; Exposure Draft (American Institute Of Certified Public Accountants), 2022, February 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Amendment To Au-C Section 935; Exposure Draft (American Institute Of Certified Public Accountants), 2022, February 7, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Amendment To Au-C Section 935, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Amendment To Au-C Section 935, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services, November 3, 2021, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Comment Letters On Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services, November 3, 2021, 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 Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2021, November 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Proposed Statement On Standards For Accounting And Review Services, Quality Management For An Engagement Performed In Accordance With Statements On Standards For Accounting And Review Services; Exposure Draft (American Institute Of Certified Public Accountants), 2021, November 3, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Official Release: Temporary Policy Statement Related To Amendments Of Rule 2-01 Of Regulation S-X, Adopted December 21, 2020, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021,, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021, Comments Are Requested By January 5, 2022; Exposure Draft (American Institute Of Certified Public Accountants), 2021, October 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revised Interpretations And Definition: Loans, Acquisitions, And Other Transactions Definition Of "Beneficially Owned" "Client Affiliates" Interpretation "Loans"” Interpretation "Loans And Leases With Lending Institutions" Interpretation "Immediate Family Members" Interpretation, October 5, 2021, Comments Are Requested By January 5, 2022; Exposure Draft (American Institute Of Certified Public Accountants), 2021, October 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Accounting Standards Implementation Services September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Accounting Standards Implementation Services September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Changes To Aicpa Standards For Performing And Reporting On Peer Reviews, Clarification Of Aicpa Standards For Performing And Reporting On Peer Reviews, American Institute Of Certified Public Accountants. Peer Review Board
Comment Letters On Proposed Changes To Aicpa Standards For Performing And Reporting On Peer Reviews, Clarification Of Aicpa Standards For Performing And Reporting On Peer Reviews, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Revised Interpretation, Unpaid Fees September 20, 2021, Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Revised Interpretation, Unpaid Fees September 20, 2021, Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Accounting Standards Implementation Services September 20, 2021 Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Accounting Standards Implementation Services September 20, 2021 Comments Are Requested By December 20, 2021, Exposure Draft (American Institute Of Certified Public Accountants), 2021, September 15, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Revised Interpretation, Unpaid Fees September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Revised Interpretation, Unpaid Fees September 20, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Changes To Aicpa Standards For Performing And Reporting On Peer Reviews, Clarification Of Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2021, September 15, American Institute Of Certified Public Accountants. Peer Review Board
Proposed Changes To Aicpa Standards For Performing And Reporting On Peer Reviews, Clarification Of Aicpa Standards For Performing And Reporting On Peer Reviews; Exposure Draft (American Institute Of Certified Public Accountants), 2021, September 15, American Institute Of Certified Public Accountants. Peer Review Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Statement Of Position 21-1, Performing Agreed-Upon Procedures Related To Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services As Defined By Sec Release No. 34-72936, June 2021, American Institute Of Certified Public Accountants. Auditing Standards Board
Statement Of Position 21-1, Performing Agreed-Upon Procedures Related To Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services As Defined By Sec Release No. 34-72936, June 2021, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Inquiries Of The Predecessor Auditor Regarding Fraud And Noncompliance With Laws And Regulations; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, Comments Are Requested By June 30, 2021; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, Comments Are Requested By June 30, 2021; Exposure Draft (American Institute Of Certified Public Accountants), 2021, February 25, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters On Proposed Interpretations And Definition: Responding To Noncompliance With Laws And Regulations, February 25, 2021, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.