| EXPOSURE DRAFTS |
| View the current exposure drafts under review |
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Summary of Exposure Drafts
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| Download a complete copy of the Exposure Draft by clicking on the above link. |
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Proposed Statement on Standards for Accounting and Review Services: Standards for Accounting and Rev
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| The AICPA’s Accounting and Review Services Committee (ARSC) has issued an exposure draft of a proposed Statement on Standards for Accounting and Review Services (SSARS), Standards for Accounting and Review Services. The proposed Statement will establish a SSARS hierarchy. In addition, the Statement addresses a technical correction to SSARS No. 2, Reporting on Comparative Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 200 |
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Exposure Draft Proposed Statement on Standards for Accounting and Review Services: Performance of R
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| The AICPA’s Accounting and Review Services Committee (ARSC) has issued an exposure draft of a proposed Statement on Standards for Accounting and Review Services (SSARS), Performance of Review Engagements. The proposed Statement will revise SSARS No. 1, Compilation and Review of Financial Statements (AICPA, Professional Standards, vol. 2, AR sec. 100), to expand on previously provided guidance on analytical procedures, inquiries, and other review procedures; to provide inquiries regarding fraud in a review engagement and to require representations regarding fraud in the management representation letter; and to clarify and provide guidance regarding workpaper documentation in a review engagement. |
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Recently Issued SOPs & Guides |
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For summary click here
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FAS 133 Implementation in Health Care Industry
Non-Traditional Long-Duration Insurance Contracts
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Sarbanes-Oxley Act/PCAOB Implementation |
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How the Sarbanes-Oxley Act of 2002 Impacts the Accounting Profession
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On July 30, 2002, President Bush signed into law the Sarbanes-Oxley Act of 2002. The Act-which applies in general to publicly held companies and their audit firms-dramatically affects the accounting profession and impacts not just the largest accounting firms, but any CPA actively working as an auditor of, or for, a publicly traded company. The basic implications of the Act for accountants are summarized here:
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Guidance and Tools for Implementing Sarbanes-Oxley |
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AICPA Tools & Guidance for Implementation
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AICPA Submits Recommendations on Auditing Standards to PCAOB
COSO Exposes Draft Framework for Enterprise Risk Management
AICPA Submits Recommendations on Auditor Internal Control Reporting to PCAOB
Key Issues for CPA’s Providing Business Valuation and Litigation and Dispute Resolution Services
Key Internal Control Issues for Management
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Everything for members is here
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Member Services
AICPA Organization and Structure
AICPA Peer Review Program
SEC Practice Section
PCPS: The AICPA Alliance for CPA Firms
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Main Office
American Institute of Certified Public
Accountants
1211 Avenue of the Americas
New York, NY
10036-8775
tel. 212/596-6200
fax 212/596-6213
Harborside Office
American Institute of Certified Public
Accountants
Harborside Financial Center
201 Plaza Three
Jersey
City, NJ 07311-3881
tel. 201/938-3000
fax 201/938-3329
American Institute of Certified Public
Accountants
1455 Pennsylvania Ave.
NW Washington, DC 20004-1081
tel. 202/737-6600
fax 202/638-4512
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Recent AICPA Annoucements
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If you're looking for recent annoucements from the AICPA about various matters, then you've come to the right place. Click here for some of the Institute's more recent releases |
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Interpretation of SAS No. 58
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A new item has been added to the Audit and Attest Standards pages: An Interpretation of SAS No. 58, Reports on Audited Financial Statements. |
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Recently Adopted Ethics Rulings
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The page containing Recently Adopted Ethics Rulings and Interpretations has been updated to include new information on the "Ethics Ruling Under Rule 101: Employee Benefit Plan Sponsored by Client." |
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