American Institute of Certified Public Accountants
... the American Institute of Certified Public Accountants (AICPA) is the largest CPA professional organization in ... Role Like any large membership organization, the AICPA provides a number of group insurance, buying ... than a membership program. CPA Examination The AICPA develops the Uniform CPA Examination, one of ... a CPA license, all states use the AICPA's exam to meet the entry-level testing requirement. Professional Standards Setting The AICPA sets generally accepted professional and technical ...
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U.S. generally accepted accounting principles
... of private standard-setting bodies through the AICPA and later the FASB, believing that the ... itself. American Institute of Certified Public Accountants (AICPA) In 1939, urged by the SEC, the AICPA appointed the Committee on Accounting Procedure (CAP ... of accounting principles. Thus, in 1959, the AICPA created the Accounting Principles Board (APB), whose ... After the creation of the FASB, the AICPA established the Accounting Standards Executive Committee ( ...
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IT audit resources
... PCAOB) American Institute of Certified Public Accountants AICPA’s Information Technology Center The Institute ... Group Accenture Protiviti Topics Impacting IT Audit AICPA’s Annual Survey of Top Technology ... the top 10 technology concerns according to AICPA’s annual survey. Over 300 respondents ... Training Competency (End User) IT misuse Fraud AICPA Antifraud & Corporate Responsibility Resource Center Ethics and Fraud in Businesses: Cases and Commentary, AICPA Addresses Fraud in Audit Committee Guidance. ...
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Timeline of Governmental Accounting Standards - US
... of State and Local Governmental Units 1975 AICPA Statement of Position 75-3: Accrual of ... Governmental Accounting Interpretation 1: GAAFR and the AICPA Audit Guide 1977 AICPA Statement of Position 77-2: Accounting for ... of State and Local Governmental Units 1978 AICPA Statement of Position 78-7: Financial Accounting ... Interpretation 2: Segment Information for Enterprise Funds AICPA Statement of Position 80-2: Accounting ...
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United States Generally Accepted Accounting Principles   (translated from German)
... specifies. House OF GAAP Category (D)(lowest) AICPA Accounting interpretation FASB Implementation Guides (Q and ... Category (C) FASB Emerging Issues task Force AICPA AcSEC Practice bulletin Category (B) FASB Technical bulletin AICPA Industry audit and Accounting Guides AICPA statement OF position Category (A)(highest) FASB ... APB Opinions (forerunner of the FASB standards) AICPA Accounting Research Bulletins(Vorlaeufer of the ...
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Certified Public Accountant
... the American Institute of Certified Public Accountants (AICPA), and have subsequently met additional state requirements ... of the public. External links CPA exam (AICPA) Becoming a CPA (AICPA) CPA License Information A historical article on ...
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Statements on Auditing Standards
... the American Institute of Certified Public Accountants (AICPA), provide guidance to auditors on generally accepted auditing standards (abbreviated as GAAS). The AICPA holds the copyright on all SASs. A ...
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Generally Accepted Auditing Standards
... are ten auditing standards, developed by the AICPA, consisting of general standards, standards of field ... with interpretations. They were developed by the AICPA in 1947 and have undergone minor changes ...
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Information technology controls
... VARbusiness Nov. 15 2004: 88. http://www.aicpa.org/pubs/jofa/sep2003/mcconn.htm http ... Will Change the Audit Process." http://www.aicpa.org/pubs/jofa/sep2003/mcconn.htm (2003 ...
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History of information technology auditing
... the American Institute of Certified Public Accountants (AICPA) had the Big Eight (now the Big ... Act of 1974 Electronic Communications Privacy Act AICPA-Summary of Sarbanes Oxley Act of 2002 ...
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