AICPA

This edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. These standards provide the requirements for practitioners performing these engagements. In addition to SSARS No. 21…

Most of the accounting and financial reporting practices of entities undertaking gaming or gaming-related activities (collectively referred to as «gaming entities») are essentially the same as those of other industries. However, some activities of ga…

The 2018 edition of this financial institution industry standard resource offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for lo…

Considered the construction contractors industry standard resource, this 2018 edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards Codification, including a high-level look at FASB ASU Nos. 2014…

This publication includes invaluable guidance for anyone responsible for or advising on an enterprise risk management process (ERM), whether the process is in its early stages or is already well established. This resource will help ensure the ERM pro…

Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and …

Containing descriptions of all recent auditing, accounting and regulatory developments, this 2018 alert will ensure that accountants have a robust understanding of the business, economic, and regulatory environments in which they and their clients op…

This Audit Risk Alert highlights areas of change in audits performed under the Uniform Guidance, focusing on areas which may be challenging or frequently misunderstood. It also discusses emerging practice issues and current developments related to en…

Issued under the authority of the AICPA’s Accounting and Review Services Committee (ARSC) and a go-to guide for accountants performing preparation, compilation and review engagements, this title contains the most up-to-date guidance, including the re…

Designed to facilitate the use of audit data analytics (ADAs) in the financial statement audit, this title was developed by leading experts across the profession and academia. The guide defines audit data analytics as “the science and art of discover…