AICPA is the world's largest member association representing the accounting profession. Dating back to 1887, our organization represents over 400,000 professionals from around the world.
Template Shared with Treasury and SBA to Help Resolve Outstanding Issues in Process. WASHINGTON, D.C. (May 14, 2020) – The American Institute of CPAs has created a loan forgiveness calculator for the Paycheck Protection Program (PPP), the main small business relief vehicle under the CARES Act, and today shared it with the Treasury Department and Small Business Administration.
The sample tests are an online version of the real CPA Exam software.You can practice with a sampling of multiple-choice questions (MCQs), task-based simulations (TBS), and written communications tasks (WCT) for each section of the Exam.
GAQC will post the final version of the OMB Compliance Supplement upon its final issuance. In the meantime, we are posting a draft of the Part 2 Matrix for auditors to use for planning purposes only.
This section includes the most current AICPA Code of Professional Conduct. Also available for download are the pdf versions of the historical Code of Professional Conduct.
Get an introduction to the benefits and rewards of AICPA membership and a guide to AICPA membership categories
Statements on Quality Control Standards (SQCSs) are issued by the ASB. Firms that are enrolled in an AICPA-approved practice-monitoring program are obligated to adhere to quality control standards established by the AICPA.
1 Preface: Applicable to All Members 0.100 Overview of the Code of Professional Conduct.01 The AICPA Code of Professional Conduct (the code) begins with this preface, which applies to all members
One central location to access the standards and statements that the AICPA develops, issues, and enforces. Standards and statements include: Audit and Attest Standards
PPP Self-Employed Loan Forgiveness As of 6/10/2020 • Utilities Includes payment for electricity, gas, water, transportation, telephone, or internet access. Service must have been established prior to 2/15/2020 Limited to the extent it was claimed or entitled to be claimed on 2019 Schedule C
Subsequent Events and Subsequently Discovered Facts 575 knowntotheauditoratthatdate,mayhavecausedtheauditor torevisetheauditor'sreport..08 ...
NOTE. The following pre-clarity Statements on Auditing Standards (SASs) are superseded and archived for reference purposes only. To address concerns over the clarity, length, and complexity of its standards, the Auditing Standards Board established clarity drafting conventions and redrafted all its SASs in accordance with those conventions.
NFPs can maximize the efficiency of the RFP process and save themselves, and the firms invited to propose, precious time by following a few key “dos and don’ts.”
What you'll need to get started: The examination questions contained in your AICPA self-study course manual. The course code can be found on the back cover and the exam title page.
Concepts Common to All Attestation Engagements 1809 AT-CSection105 Concepts Common to All Attestation Engagements ∗ Source:SSAENo.18. Effectiveforpractitioners'reportsdatedonorafterMay1,2017.
Retaining and advancing Sample diversity and inclusion questions diverse talent for employee surveys Back to diversity and inclusion road map
Since the standards for recognizing contributions at their fair value were issued in 1993, NFPs have been challenged to measure the value of the myriad contributions they receive.
To address concerns over the clarity, length, and complexity of its standards, the Auditing Standards Board (ASB) established clarity drafting conventions and undertook a project to redraft all the standards it issues in clarity format.
Statements on Standards for Accounting and Review Services (SSARSs) are issued by the AICPA Accounting and Review Services Committee (ARSC), the senior technical committee of the AICPA designated to issue pronouncements in connection with the unaudited financial statements or other unaudited financial information of an entity that is not required to file financial statements with a regulatory ...