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2. List of AICPA Issues Papers - Wikipedia

   en.wikipedia.org/wiki/List_of_AICPA_Issues_Papers

   [1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...

3. American Institute of Certified Public Accountants - Wikipedia

   en.wikipedia.org/wiki/American_Institute_of...

   AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...

4. List of AICPA Audit and Accounting Guides - Wikipedia

   en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

   The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Links to full-text of the Guides are provided for many of the titles prior to 2000. The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and ...

5. SSAE No. 18 - Wikipedia

   en.wikipedia.org/wiki/SSAE_No._18

   For a review engagement, the objectives of the practitioner are: [2] to obtain limited assurance that the subject matter meets the specified criteria or the responsible party's assertion, and express a conclusion on whether any modifications should be made to meet the specified criteria or assertion and be fairly stated.

6. Uniform Certified Public Accountant Examination - Wikipedia

   en.wikipedia.org/wiki/Uniform_Certified_Public...

   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.

7. Generally Accepted Privacy Principles - Wikipedia

   en.wikipedia.org/wiki/Generally_Accepted_Privacy...

   This page was last edited on 6 December 2024, at 21:21 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may apply.

8. Statements on Auditing Standards (United States) - Wikipedia

   en.wikipedia.org/wiki/Statements_on_Auditing...

   June 1, 1980 1981: AICPA Professional Standards: Auditing as of June 1, 1981 full-text: June 1, 1981 1982: AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1982 full-text: June 1, 1982 1983: AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1983 full-text: June 1, 1983 1984

9. System and Organization Controls - Wikipedia

   en.wikipedia.org/wiki/System_and_Organization...

   The AICPA auditing standard Statement on Standards for Attestation Engagements no. 18 (SSAE 18), section 320, "Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting", defines two levels of reporting, type 1 and type 2. Additional AICPA guidance materials specify ...