Open Access. Powered by Scholars. Published by Universities.®

Accounting Commons

Open Access. Powered by Scholars. Published by Universities.®

Exposure Drafts, Comment Letters, and Statements of Position

Discipline
Keyword
Publication Year

Articles 151 - 180 of 1068

Full-Text Articles in Accounting

Breach Of Independence Interpretation, Proposed Interpretation Of The Aicpa Professional Ethics Division, June 16, 2014, Comments Are Requested By September 16, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, June 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jun 2014

Breach Of Independence Interpretation, Proposed Interpretation Of The Aicpa Professional Ethics Division, June 16, 2014, Comments Are Requested By September 16, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, June 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, Comments Are Exposure Draft (American Institute Of Certified Public Accountants), 2014, May 20, American Institute Of Certified Public Accountants. Peer Review Board May 2014

Proposed Changes To The Aicpa Standards For Performing And Reporting On Peer Reviews: Reporting On Engagement Reviews, May 20, 2014, Comments Are Exposure Draft (American Institute Of Certified Public Accountants), 2014, May 20, American Institute Of Certified Public Accountants. Peer Review Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Auditing Standards: Amendment To Auditing Standards No. 122, Statement On Auditing Standards, Clarification And Recodification, Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended, February 13, 2014, Comments Are Requested By April 15, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, February 13, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2014

Proposed Statement On Auditing Standards: Amendment To Auditing Standards No. 122, Statement On Auditing Standards, Clarification And Recodification, Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended, February 13, 2014, Comments Are Requested By April 15, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, February 13, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification (To Supersede At Section 301, Financial Forecasts And Projections; At Section 401, Reporting On Pro Forma Financial Information; And At Section 601, Compliance Attestation, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards]) January 28, 2014, Comments Are Requested By May 27, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, January 28, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2014

Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification (To Supersede At Section 301, Financial Forecasts And Projections; At Section 401, Reporting On Pro Forma Financial Information; And At Section 601, Compliance Attestation, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards]) January 28, 2014, Comments Are Requested By May 27, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, January 28, 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 Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 2014

Comment Letters On Proposed Statement On Standards For Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification And Recodification, January 28, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements, Framework For Performing And Reporting On Compilation And Review Engagements, November 26, 2013,Comments Are Requested By May 2, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2013, November 26, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Nov 2013

Proposed Statement On Standards For Attestation Engagements, Framework For Performing And Reporting On Compilation And Review Engagements, November 26, 2013,Comments Are Requested By May 2, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2013, November 26, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Omnibus Proposal, Proposed Revised And New Interpretations, November 26, 2013 Comments Are Requested By January 27, 2014, Exposure Draft (American Institute Of Certified Public Accountants), 2023, November 26, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Nov 2013

Omnibus Proposal, Proposed Revised And New Interpretations, November 26, 2013 Comments Are Requested By January 27, 2014, Exposure Draft (American Institute Of Certified Public Accountants), 2023, November 26, 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 Statement On Standards For Attestation Engagements, Framework For Performing And Reporting On Compilation And Review Engagements, November 26, 2013, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Nov 2013

Comment Letters On Proposed Statement On Standards For Attestation Engagements, Framework For Performing And Reporting On Compilation And Review Engagements, November 26, 2013, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Preparation Of Financial Statements, Compilation Engagements, Association With Financial Statements, October 23, 2013, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Nov 2013

Comment Letters On Proposed Statements On Standards For Accounting And Review Services, Preparation Of Financial Statements, Compilation Engagements, Association With Financial Statements, October 23, 2013, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statements On Standards For Accounting And Review Services, Preparation Of Financial Statements, Compilation Engagements, Association With Financial Statements, October 23, 2013, Comments Are Requested By May 2, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2013, November 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Nov 2013

Proposed Statements On Standards For Accounting And Review Services, Preparation Of Financial Statements, Compilation Engagements, Association With Financial Statements, October 23, 2013, Comments Are Requested By May 2, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2013, November 23, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Definition Of Those Charged With Governance, September 10, 2013, Comments Are Requested By November 10, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013 September 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Sep 2013

Proposed Definition Of Those Charged With Governance, September 10, 2013, Comments Are Requested By November 10, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013 September 10, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Performing Agreed-Upon Procedures Engagements That Address The Completeness, Mapping, Consistency, Or Structure Of Xbrl-Formatted Information; Statement Of Position, 13-2, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force Sep 2013

Performing Agreed-Upon Procedures Engagements That Address The Completeness, Mapping, Consistency, Or Structure Of Xbrl-Formatted Information; Statement Of Position, 13-2, American Institute Of Certified Public Accountants. Xbrl Assurance Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements, Attestation Standards: Clarification And Recodification, July 24, 2013,Comments Are Requested By October 24, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013 July 24, American Institute Of Certified Public Accountants. Auditing Standards Board Aug 2013

Proposed Statement On Standards For Attestation Engagements, Attestation Standards: Clarification And Recodification, July 24, 2013,Comments Are Requested By October 24, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013 July 24, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Trust Services Principles And Criteria, (To Supersede The 2009 Version Of Trust Services Principles, Criteria, And Illustrations For Security, Availability, Processing Integrity, Confidentiality, And Privacy [Aicpa, Technical Practice Aids, Tsp Sec. 100]), July 30, 2013, Comments Are Requested By September 30, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, July 30, American Institute Of Certified Public Accountants. Assurance Services Executive Committee Jul 2013

Trust Services Principles And Criteria, (To Supersede The 2009 Version Of Trust Services Principles, Criteria, And Illustrations For Security, Availability, Processing Integrity, Confidentiality, And Privacy [Aicpa, Technical Practice Aids, Tsp Sec. 100]), July 30, 2013, Comments Are Requested By September 30, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, July 30, American Institute Of Certified Public Accountants. Assurance Services Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards For Attestation Engagements, Attestation Standards: Clarification And Recodification (To Supersede At Section 20, Defining Professional Requirements In Statements On Standards For Attestation Engagements; At Section 50, Ssae Hierarchy; At Section 101, Attest Engagements; And At Section 201, Agreed-Upon Procedures Engagements, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards],) July 24, 2013, Comments Are Requested By October 24, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, July 24, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2013

Proposed Statement On Standards For Attestation Engagements, Attestation Standards: Clarification And Recodification (To Supersede At Section 20, Defining Professional Requirements In Statements On Standards For Attestation Engagements; At Section 50, Ssae Hierarchy; At Section 101, Attest Engagements; And At Section 201, Agreed-Upon Procedures Engagements, Of Statements On Standards For Attestation Engagements [Aicpa, Professional Standards],) July 24, 2013, Comments Are Requested By October 24, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, July 24, 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 Attestation Engagements, Attestation Standards: Clarification And Recodification [Aicpa, Professional Standards],) July 24, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2013

Comment Letters On Proposed Statement On Standards For Attestation Engagements, Attestation Standards: Clarification And Recodification [Aicpa, Professional Standards],) July 24, 2013, 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 Attestation Engagements, Attestation Standards: Clarification And Recodification, July 24, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board Jul 2013

Comment Letters On Proposed Statement On Standards For Attestation Engagements, Attestation Standards: Clarification And Recodification, July 24, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards In Personal Financial Planning Services; Exposure Draft (American Institute Of Certified Public Accountants), 2013, June 11, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jun 2013

Proposed Statement On Standards In Personal Financial Planning Services; Exposure Draft (American Institute Of Certified Public Accountants), 2013, June 11, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Comment Letters On Statement On Standards In Personal Financial Planning Services, American Institute Of Certified Public Accountants. Personal Financial Planning Division Jun 2013

Proposed Comment Letters On Statement On Standards In Personal Financial Planning Services, American Institute Of Certified Public Accountants. Personal Financial Planning Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statement On Standards In Personal Financial Planning Services, June 11, 2013,Comments Are Requested By September 9, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, June 11, American Institute Of Certified Public Accountants. Under The Pfp Executive Committee Jun 2013

Proposed Statement On Standards In Personal Financial Planning Services, June 11, 2013,Comments Are Requested By September 9, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, June 11, American Institute Of Certified Public Accountants. Under The Pfp Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2013

Comment Letters On Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Draft Proposed Revised, Draft - Aicpa Code Of Professional Conduct - Draft, Possible Date - April 15, 2013, Possible Date - Comments Are Requested By August 15, 2013, American Institute Of Certified Public Accountants. Professional Ethics Division Apr 2013

Draft Proposed Revised, Draft - Aicpa Code Of Professional Conduct - Draft, Possible Date - April 15, 2013, Possible Date - Comments Are Requested By August 15, 2013, American Institute Of Certified Public Accountants. Professional Ethics Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Revised, Aicpa Code Of Professional Conduct, April 15, 2013, Comments Are Requested By August 15, 2013, American Institute Of Certified Public Accountants. Professional Ethics Division Apr 2013

Proposed Revised, Aicpa Code Of Professional Conduct, April 15, 2013, Comments Are Requested By August 15, 2013, 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, Using The Work Of Internal Auditors, April 15, 2013, Comments Are Requested By July 15, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, April 15, American Institute Of Certified Public Accountants. Auditing Standards Board Apr 2013

Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, Comments Are Requested By July 15, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, April 15, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Ballots For Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, American Institute Of Certified Public Accountants. Accounting Standards Board Apr 2013

Ballots For Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, American Institute Of Certified Public Accountants. Accounting Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position, 13-1, American Institute Of Certified Public Accountants. Sustainability Task Force Apr 2013

Attest Engagements On Greenhouse Gas Emissions Information; Statement Of Position, 13-1, American Institute Of Certified Public Accountants. Sustainability Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Statement On Auditing Standards: Amendment To Auditing Standards No. 122, Statement On Auditing Standards, Clarification And Recodification, Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended, February 13, 2014,, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 2013

Comment Letters On Proposed Statement On Auditing Standards: Amendment To Auditing Standards No. 122, Statement On Auditing Standards, Clarification And Recodification, Section 920, Letters For Underwriters And Certain Other Requesting Parties, As Amended, February 13, 2014,, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Comment Letters On Proposed Revised Interpretation, Aicpa Professional Ethics Division, Subordination Of Judgment By A Member, November 16, 201, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Nov 2012

Comment Letters On Proposed Revised Interpretation, Aicpa Professional Ethics Division, Subordination Of Judgment By A Member, November 16, 201, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Revised Interpretation, Aicpa Professional Ethics Division, Subordination Of Judgment By A Member, November 16, 2012, Comments Are Requested By January 16, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Nov 2012

Proposed Revised Interpretation, Aicpa Professional Ethics Division, Subordination Of Judgment By A Member, November 16, 2012, Comments Are Requested By January 16, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 16, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.


Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, Comments Are Requested By April 26, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Nov 2012

Proposed Statements On Standards For Accounting And Review Services, Review Of Financial Statements, Review Of Financial Statements—Special Considerations, November 15, 2012, Comments Are Requested By April 26, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2012, November 15, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.