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AICPA Professional Standards, AT-C sec. 310 Reporting on Pro Forma Financial Information; AICPA Professional Standards, AT-C sec. 315 Compliance Attestation; AICPA Professional Standards, AT-C sec. 320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting
IFAC supports and promotes the development, adoption, and implementation of high-quality international standards, including the Code. IFAC periodically issues a Global Status Report on the adoption of international standards, including the IESBA Code. The most recent Global Status Report was issued in October 2019. [8]
Joseph Edmund Sterrett outlined the debate and issues in setting up a Code of Professional Conduct in his address to the annual meeting of the American Association of Public Accountants in 1907 [2] The earliest "official" version of the code of professional conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917.
The American Institute of Certified Public Accountants has issued guidance to accountants and auditors since 1917, when, at the behest of the U.S. Federal Trade Commission and auspices of the Federal Reserve Board, it issued a series of pamphlets to the accounting community in regard to preparing financial statements and auditing (then referred to as "verification" and later "examination"). [4]
Health care organizations, new edition as of June 1, 1996 full-text: 31-08: 1997: Health care organizations, with conforming changes as of May 1, 1997 full-text: 31-09: 1998: Health care organizations, with conforming changes as of May 1, 1998 full-text: 31-10: 1999: Health care organizations, with conforming changes as of May 1, 1999 full-text ...
The Content Specification Outlines (CSOs) are replaced by Blueprints which will be released by AICPA each year. An additional change to the exam is an optional 15-minute break that will not count towards the 4-hour exam period. On April 1, 2018, the AICPA rolled out new CPA Exam software that offers a more intuitive functionality.
These control criteria are to be used by the practitioner/examiner (Certified Public Accountant, CPA) in attestation or consulting engagements to evaluate and report on controls of information systems offered as a service. The engagements can be done on an entity wide, subsidiary, division, operating unit, product line or functional area basis.
Under the AICPA's Code of Professional Ethics under Rule 203 – Accounting Principles, a member must depart from GAAP if following it would lead to a material misstatement on the financial statements, or otherwise be misleading. In the departure, the member must disclose, if practical, the reasons why compliance with the accounting principle ...
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