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Guide for prospective financial statements full-text: 42-06: 1993: Guide for prospective financial information full-text: 42-07: 1997: Guide for prospective financial information, with conforming changes as of April 1, 1997 full-text: 42-08: 1999: Guide for prospective financial information, with conforming changes as of April 1, 1999 full-text ...
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 ...
In the United States, the standards are promulgated by the Auditing Standards Board, a division of the American Institute of Certified Public Accountants (AICPA). AU [ 1 ] Section 150 states that there are ten standards: [ 2 ] three general standards, three fieldwork standards, and four reporting standards.
The Codification of Statements on Auditing Standards is generally issued in January, and the U.S. Auditing Standards is issued as part of the AICPA Professional Standards in June of each year. The current U.S. Auditing Standards are available at the AICPA's Web site.
Definition of the term substantially the same for holders of debt instruments, as used in certain audit guides and a statement of position; February 13, 1990, amendment to AICPA industry audit guide, Audits of banks and AICPA audit and accounting guides Audits of brokers and dealers in securities and Savings and loan associations full-text
Superseded by AICPA Practice Bulletin No. 7 1979 February 26: Personal Financial Statements full-text: Superseded by AICPA Personal Financial Statements Guide 1979 February 26: Project Financing Arrangements full-text: Superseded by FASB Statement No. 47 1979 April 27: Real Estate ADC Costs: Superseded by FASB Statement No. 66 1979 June 21
AOL
On April 1, 2018, the AICPA rolled out new CPA Exam software that offers a more intuitive functionality. CPA candidates can practice with the software in advance of their actual test by using the AICPA's sample tests. The sample tests also include tutorial topics to guide candidates along with explanations of tools and resources.