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Exposure Drafts, Comment Letters, and Statements of Position

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Proposed Statement On Standards For Accounting And Review Services : Reporting On Personal Financial Statements Included In Written Personal Financial Plans;Reporting On Personal Financial Statements Included In Written Personal Financial Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee Jan 1985

Proposed Statement On Standards For Accounting And Review Services : Reporting On Personal Financial Statements Included In Written Personal Financial Plans;Reporting On Personal Financial Statements Included In Written Personal Financial Plans; Exposure Draft (American Institute Of Certified Public Accountants), 1985, Dec. 18, American Institute Of Certified Public Accountants. Accounting And Review Services Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement provides the accountant with an optional exemption from the requirements of Statement on Standards for Accounting and Review Services 1, as amended, for personal financial statements included in a written personal financial plan prepared by the accountant when such statements and the related plan have been developed solely to assist a client and a client's advisers in achieving the client's personal financial goals and objectives and for no other purpose. In those circumstances, the proposed Statement would require the accountant to issue a special form of written report and would specify the information required in that report.

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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 Jan 1985

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.

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Draft: Small Business Consulting Practice Aid: Assisting Clients In Developing Personal Financial Plans, May 1985, American Institute Of Certified Public Accountants (Aicpa) Jan 1985

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.

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Accounting For Dollar Repurchase, Dollar Reverse Repurchase Agreements By Sellers-Borrowers : Amendment To Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 85-2;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1985

Accounting For Dollar Repurchase, Dollar Reverse Repurchase Agreements By Sellers-Borrowers : Amendment To Aicpa Audit And Accounting Guide, Savings And Loan Associations; Statement Of Position 85-2;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Issues Paper: Accounting For Income Taxes Fo Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1984, May 9, American Institute Of Certified Public Accountants. Insurance Companies Committee May 1984

Issues Paper: Accounting For Income Taxes Fo Stock Life Insurance Companies; Exposure Draft (American Institute Of Certified Public Accountants), 1984, May 9, American Institute Of Certified Public Accountants. Insurance Companies Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Auditing Life Reinsurance; Statement Of Position 1984 November;, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force Jan 1984

Auditing Life Reinsurance; Statement Of Position 1984 November;, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Statement Of Position : Auditing Life Reinsurance;Auditing Life Reinsurance; Exposure Draft (American Institute Of Certified Public Accountants), 1984, April 30, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force Jan 1984

Proposed Statement Of Position : Auditing Life Reinsurance;Auditing Life Reinsurance; Exposure Draft (American Institute Of Certified Public Accountants), 1984, April 30, American Institute Of Certified Public Accountants. Reinsurance Auditing And Accounting Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This exposure draft provides guidance on certain significant aspects of internal accounting controls and auditing procedures for life reinsurance. For ceded reinsurance, this exposure draft provides guidance on internal accounting controls and related auditing procedures regarding the evaluation of the assuming company's financial responsibility and stability. For assumed reinsurance, the draft provides guidance on internal accounting controls and related auditing procedures regarding the assessment of the accuracy and reliability of data received from the ceding company. The draft also provides guidance on the auditor's test of selected reinsurance contracts, transactions, and related balances.

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Proposed Authoritative Statement : Prospective Financial Statements ;Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1984, June 27, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1984

Proposed Authoritative Statement : Prospective Financial Statements ;Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1984, June 27, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement provides that an accountant who reports on, or consents to the use of his name in conjunction with, prospective financial statements that are not restriced to internal use should either compile or review the prospective financial statements, following the guidance in this Statement, and report accordingly. The proposed Statement is applicable to all accountants, whether engaged in accounting, auditing, tax, or MAS practices. The proposed Statement would (1) establish procedures and reporting standards for a compilation service on prospective financial statements; (2) extend the review service described in the 1980 AICPA guide, Guide for Review of a …

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Proposed Guide On The Use Of Real Estate Appraisal Information ;Guide On The Use Of Real Estate Appraisal Information; Exposure Draft (American Institute Of Certified Public Accountants), 1984, July 31, American Institute Of Certified Public Accountants. Real Estate Committee Jan 1984

Proposed Guide On The Use Of Real Estate Appraisal Information ;Guide On The Use Of Real Estate Appraisal Information; Exposure Draft (American Institute Of Certified Public Accountants), 1984, July 31, American Institute Of Certified Public Accountants. Real Estate Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed guide provides guidance for auditors on --(1) the valuation concepts used in the accounting literature; (2) the valuation concepts used in the appraisal literature; (3) the methods used by appraisers to value real estate assets; (4) the selection and evaluation of a real estate appraiser; (5) the auditor's consideration of valuation data; (6) reporting considerations.

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Proposed Audit Guide : Audits Of Service-Center-Produced Records ;Audits Of Service-Center-Produced Records; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Sept. 4, American Institute Of Certified Public Accountants. Service-Center-Produced Records Task Force Jan 1984

Proposed Audit Guide : Audits Of Service-Center-Produced Records ;Audits Of Service-Center-Produced Records; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Sept. 4, American Institute Of Certified Public Accountants. Service-Center-Produced Records Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit guide provides guidance to independent auditors of organizations that use services provided by EDP service centers and to independent auditors who are engaged to report on certain aspects of the system of internal accounting control that relate to accounting systems processed by EDP service centers. This guide would replace and supersede the audit guide, Audits of Service-Center-Produced Records, issued in 1974. This guide represents a revision of the 1974 guide to incorporate the general guidance in Statement on Auditing Standards No. 44, Special-Purpose Reports on Internal Accounting Control at Service Organizations, and other auditing pronouncements issued since …

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Proposed Audit And Accounting Guide : Audits Of Entities With Oil And Gas Producing Activities ;Audits Of Entities With Oil And Gas Producing Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1984, April 25, American Institute Of Certified Public Accountants. Oil And Gas Committee Jan 1984

Proposed Audit And Accounting Guide : Audits Of Entities With Oil And Gas Producing Activities ;Audits Of Entities With Oil And Gas Producing Activities; Exposure Draft (American Institute Of Certified Public Accountants), 1984, April 25, American Institute Of Certified Public Accountants. Oil And Gas Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit and accounting guide describes operations and accounting practices that are unique to the production of oil and gas as well as matters that are unique to the audit of financial statements of entities with oil and gas producing activities. Descriptions of accounting practices were limited to those that were essential to understanding typical audit objectives and procedures unique to the industry. Specifically, the proposed guide discusses income taxes, internal control, and audit considerations in the oil and gas producing industry. The proposed guide also discusses the business activities of the oil and gas producing industry— acquisition of …

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Proposed Statement On Auditing Standards : Reporting On Pro Forma Financial Information In Sec Filings ;Reporting On Pro Forma Financial Information In Sec Filings; Exposure Draft (American Institute Of Certified Public Accountants), 1984, June 29, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1984

Proposed Statement On Auditing Standards : Reporting On Pro Forma Financial Information In Sec Filings ;Reporting On Pro Forma Financial Information In Sec Filings; Exposure Draft (American Institute Of Certified Public Accountants), 1984, June 29, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

The objective of pro forma financial information is to show what the significant direct effects on historical financial information might have been had a consummated or proposed transaction or event occurred at an earlier date. This proposed statement provides guidance on the independent accountant's responsibilities when engaged to report on pro forma financial information contained in a filing with the SEC. Article 11 of Regulation S-X sets forth the SEC's requirements regarding pro forma financial information. The proposed Statement describes the conditions under which the accountant may agree to report.

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Proposed Statement On Auditing Standards : Obtaining Evidential Matter Regarding The Completeness Assertion ;Obtaining Evidential Matter Regarding The Completeness Assertion; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 27, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1984

Proposed Statement On Auditing Standards : Obtaining Evidential Matter Regarding The Completeness Assertion ;Obtaining Evidential Matter Regarding The Completeness Assertion; Exposure Draft (American Institute Of Certified Public Accountants), 1984, Dec. 27, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

Statement on Auditing Standards No. 31, Evidential Matter, lists five broad categories of assertions embodied in financial statement components. Four of them deal with transactions and accounts that are included in the financial statements; one of them, the completeness assertion, deals with whether there are transactions and accounts that have been improperly excluded from the financial statements. The unique nature of the completeness assertion has caused practice problems in obtaining evidential matter regarding that assertion. This proposed Statement addresses those problems. The auditor should not rely solely on management's written representations as evidential matter regarding the completeness assertion. The auditor …

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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 Jan 1984

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 …

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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 Jan 1984

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 …

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Proposed Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 16, American Institute Of Certified Public Accountants. Auditing Standards Board May 1983

Proposed Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 16, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Guide For Financial Forecasts And Projections; Exposure Draft (American Institutde Of Certified Public Accountants), 1983, Feb. 9, American Institute Of Certified Public Accountants. Auditing Standards Board Feb 1983

Proposed Guide For Financial Forecasts And Projections; Exposure Draft (American Institutde Of Certified Public Accountants), 1983, Feb. 9, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Reporting By Banks Of Investment Securities Gains Or Losses : December 31, 1983 : Amendment To Aicpa Industry Audit Guide Audits Of Banks; Statement Of Position 83-1;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1983

Reporting By Banks Of Investment Securities Gains Or Losses : December 31, 1983 : Amendment To Aicpa Industry Audit Guide Audits Of Banks; Statement Of Position 83-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Statement Of Position : Reporting By Banks Of Investment Securities Gains Or Losses;Reporting By Banks Of Investment Securities Gains Or Losses; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Apr. 22, American Institute Of Certified Public Accountants. Banking Committee Jan 1983

Proposed Statement Of Position : Reporting By Banks Of Investment Securities Gains Or Losses;Reporting By Banks Of Investment Securities Gains Or Losses; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Apr. 22, American Institute Of Certified Public Accountants. Banking Committee

Exposure Drafts, Comment Letters, and Statements of Position

This statement of position provides guidance for bank reporting of investment securities gains or losses in the income statement. The AICPA Banking Committee recommends the following: (1) Net investment securities gains or losses should be presentd on a separate line, on a pretax basis, in the "other income" section of a bank's income statement. If not material, they may be included in "other income." (2) Prior periods' interim and annual financial statements should be restated to conform with the one-step format. (3) If significant to an understanding of the revised reporting format, the tax effect of securities gains or losses …

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Proposed Statement On Auditing Standards : The Effects Of Computer Processing On The Examination Of Financial Statements ;Effects Of Computer Processing On The Examination Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 13, American Institute Of Certified Public Accountants. Auditing Standards Board Jan 1983

Proposed Statement On Auditing Standards : The Effects Of Computer Processing On The Examination Of Financial Statements ;Effects Of Computer Processing On The Examination Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 13, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

This proposed Statement consists solely of amendments to existing Statements and would supersede Statement on Auditing Standards No. 3, The Effects of EDP on the Auditor's Study and Evaluation of Internal Control. The board believes that auditors consider the methods of data processing, including the use of computers, in essentially the same way, and the same time, they consider other significant factors that may affect their examination of financial statements. For example, in planning an examination, the auditor considers those aspects of a client's business that may affect the nature, timing, and extent of audit procedures, including the characteristics associated …

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Proposed Statement Of Position : Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited;Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 14, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters Jan 1983

Proposed Statement Of Position : Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited;Financial Reporting By Health Care Entities Of The Proceeds Of Tax-Exempt Bonds And Funds Whose Use Is Limited; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 14, American Institute Of Certified Public Accountants. Subcommittee On Health Care Matters

Exposure Drafts, Comment Letters, and Statements of Position

The proposed statement provides guidance for health care entities (a) reporting long-term debt issued through a financing authority, (b) classifying funds whose use is limited as either general (unrestricted) or restricted, and (c) reporting related investment income and interest expense in the financial statements. Only assets restricted by a donor or by a grantor should be reported in the restricted funds section. Unrestricted funds should be called general funds and health care entities should report, as liabilities in the general funds section of the balance sheet, debt issued for their benefit and for repayment of which they are repsonsible when …

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Audits Of Finance Companies, Draft 10/4/83, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee Jan 1983

Audits Of Finance Companies, Draft 10/4/83, American Institute Of Certified Public Accountants. Finance Companies Guide Special Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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Proposed Audit And Accounting Guide : Audits Of Casinos ;Audits Of Casinos; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 10, American Institute Of Certified Public Accountants. Gaming Industry Special Committee Jan 1983

Proposed Audit And Accounting Guide : Audits Of Casinos ;Audits Of Casinos; Exposure Draft (American Institute Of Certified Public Accountants), 1983, May 10, American Institute Of Certified Public Accountants. Gaming Industry Special Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit and accounting guide describes operations and accounting practices that are unique to the casino industry as well as matters that are unique to the audit of a casino's financial statements. In addition, it describes some of the regulatory requirements of the industry. Specifically, the proposed guide discusses the importance of effective internal accounting controls in casinos and notes that the auditor normally relies heavily on those controls to restrict his substantive testing because individual table game transactions (bets) are not recorded. Other significant matters covered by the proposed guide are— 1. The unique problems in testing cash …

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Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1983

Proposed Interpretations Of Rule 503, Commissions Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503 And ; Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503 ;Proposed Interpretation 503-2 : Definition Of The Word "Client" As Used In Rule 503;Proposed Interpretation 503-3 : Definition Of "Products Or Services Of Others" As Used In Rule 503;Definition Of The Word "Client" As Used In Rule 503;Definition Of "Products Or Services Of Others" As Used In Rule 503; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 6, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Proposed Interpretation 503-2, "Definition of the Word 'Client' as Used in Rule 503," narrows the term "client" to a person or entity that has retained a member or his firm engaged in the practice of public accounting to perform audit, accounting, review, compilation, tax, or management advisory services. Proposed Interpretation 503-3, "Definition of 'Products or Services of Others' as Used in Rule 503," limits the application of rule 503 to the referral of those products or services with respect to which CPAs can reasonably be expected by clients to have professional skill or knowledge as a result of education or …

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Proposed Guide For Prospective Financial Statements;Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 20, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force Jan 1983

Proposed Guide For Prospective Financial Statements;Guide For Prospective Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Sept. 20, American Institute Of Certified Public Accountants. Financial Forecasts And Projections Task Force

Exposure Drafts, Comment Letters, and Statements of Position

This proposed guide provides guidance for management and other responsible parties regarding the preparation and presentation of prospective financial statements. Prospective financial statements are financial information about the future that impart certain minimum details about the results of operations and changes in financial position. The draft also provides guidance for accountants, WHETHER ENGAGED IN ACCOUNTING, AUDITING, TAX, OR MAS PRACTICES, and would require accountants associated with prospective financial statements to report on them. Accountants may be associated with prospective financial statements as a result of engagements conducted for the express purpose of compiling or reviewing such statements or in conjunction …

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Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 21, American Institute Of Certified Public Accountants. Credit Unions Committee Jan 1983

Proposed Audit And Accounting Guide : Audits Of Credit Unions ;Audits Of Credit Unions; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Oct. 21, American Institute Of Certified Public Accountants. Credit Unions Committee

Exposure Drafts, Comment Letters, and Statements of Position

This proposed audit and accounting guide describes operations and accounting practices that are unique to the credit union industry as well as matters that are unique to the audit of a credit unions' financial statements. In addition, it describes some of the regulatory requirements of the industry. The proposed guide states that savings (share) accounts in a credit union should be classified as liabilities on the credit union's statement of financial condition. This presentation is consistent with the prevailing practice in mutually owned savings and loan associations and savings banks. Furthermore, it is consistent with the concept of liabilities expressed …

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Proposed Statement On Auditing Standards : Amendments To Sas No. 38, Letters For Underwriters ;Amendments To Sas No. 38, Letters For Underwriters;Letters For Underwriters; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Nov. 4, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee Jan 1983

Proposed Statement On Auditing Standards : Amendments To Sas No. 38, Letters For Underwriters ;Amendments To Sas No. 38, Letters For Underwriters;Letters For Underwriters; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Nov. 4, American Institute Of Certified Public Accountants. Auditing Standards Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

This Statement consists of amendments to SAS No. 38, Letters for Underwriters. The amendments are in repsonse to recent changes in SEC financial reporting requirements and other developments in auditing and reporting practices. Twenty-five amendments are proposed.

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Proposed Interpretation Of Rule 102, Integrity And Objectivity : Proposed Interpretation 102-1 : Knowing Misrepresentations In Financial Records And :Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Knowing Misrepresentations In Financial Records;Gross Negligence In The Preparation Of Financial Statements Or Records; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Dec. 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 1983

Proposed Interpretation Of Rule 102, Integrity And Objectivity : Proposed Interpretation 102-1 : Knowing Misrepresentations In Financial Records And :Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Proposed Interpretation Of Rule 501, Acts Discreditable : Proposed Interpretation 501-4 : Gross Negligence In The Preparation Of Financial Statements Or Records;Knowing Misrepresentations In Financial Records;Gross Negligence In The Preparation Of Financial Statements Or Records; Exposure Draft (American Institute Of Certified Public Accountants), 1983, Dec. 5, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

Exposure Drafts, Comment Letters, and Statements of Position

Rule 102--Integrity and Objectivity--provides that "a member shall not knowingly misrepresent facts." While the rule clearly applies to members who are found to have been directly involved in such misrepresentations, questions have been raised regarding the rule's application to mebmers who permit, or who direct others, including subordinates, to be involved in, what may be found to be misrepresentations of fact. The application of Rule 501--Acts Discreditable-- to a member who has been involved with the preparation of false and misleading financial statements has been unclear in the past. Such a member may state that he was unaware that false …

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Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division Jan 1983

Accounting For Asserted And Unasserted Medical Malpractice Claims Of Health Care Providers And Related Issues; Statement Of Position 87-1;, American Institute Of Certified Public Accountants. Accounting Standards Division

Exposure Drafts, Comment Letters, and Statements of Position

This proposed statement provides guidance on applying generally accepted accounting principles in accounting for uninsured asserted and unasserted medical malpractice claims, captive insurance companies, retrospectively rated premiums, claims-made insurance policies, and trust funds of health care providers. The statement supplements the AICPA Hospital Audit guide. In general, the accrual of the estimated cost of uninsured asserted and unasserted medical malpractice claims should be based primarily on the health provider's own experience. A health care provider insured under a claims-made policy should accrue the cost of providing tail coverage at the end of the current period. A retrospectively rated insurance policy …

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Proposed Audit Guide For Credit Unions, May 19, 1982, Draft For Discussion, American Institute Of Certified Public Accountants. Credit Unions Audit Guide Special Committee May 1982

Proposed Audit Guide For Credit Unions, May 19, 1982, Draft For Discussion, American Institute Of Certified Public Accountants. Credit Unions Audit Guide Special Committee

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

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