All AICPA articles
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ArticleESG reporting: A summary of preparers’ perspectives
Preparers speaking at a pair of recent high-profile accounting and auditing conferences discuss current practices and the challenges their controllership teams face in ESG reporting and governance.
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ArticleRisk matrix breaks down problem areas of blockchain technology
The use of blockchain technology brings with it a number of risks that prudent auditing and accounting professionals must smartly manage. It’s all described in a new risk matrix released jointly by the ISACA, AICPA, and CIMA.
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ArticleHow audit can support increased ESG mandates
The Center for Audit Quality and American Institute of Certified Public Accountants released a new roadmap that provides tools for independent auditors to support companies in achieving their ESG reporting goals.
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ArticleAICPA best practices for conducting remote audits in uncertain times
Auditors facing higher audit risks and new accounting and reporting issues as a result of the coronavirus pandemic and downturns in the economy have some new guidance from the AICPA.
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ArticleAICPA calls for IRS to provide tax relief during coronavirus pandemic
AICPA seeks extended filing deadlines to reassure clients struggling with uncertainty during coronavirus pandemic.
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ArticleFASB Chairman Golden’s agenda setting 101
Have you ever wondered how FASB decides what issues to include in its technical agenda? Chairman Russell Golden explained recently the process for identifying the right accounting issues to address.
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ArticleCan CPA firms help with new revenue recognition standard?
Robert Durak of the AICPA provides seven requests companies should make of their auditors when tackling revenue recognition implementation to avoid putting auditor independence at risk.
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ArticleAuditors develop practice aid to compare notes on CECL
Auditors are comparing notes on how they will interact with audit committees regarding CECL, developing a practice aid that might also interest preparers.
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ArticleInvestors want more from banks on CECL, says FASB member
Investors want more information from leading banks over how financial statements will be affected by the adoption of the new CECL approach to credit losses.
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ArticleSoftware problems exacerbate lease compliance
Nearing the end of their second quarter observing new lease accounting rules, many public company accounting departments are still cursing their software.
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ArticleAICPA revenue recognition guide hits audit, sector issues
Still looking for some help on revenue recognition? The AICPA has published an audit and accounting guide meant to work through industry-specific issues.
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Blog
AICPA develops new benefit plan auditing standards
With new professional standards soon to be finalized, auditors are working on a plan to improve the quality of employee benefit plan audits.
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Blog
SEC plans focus on internal controls at year-end
Given big changes companies are undertaking in their accounting processes, staff at the SEC plan to pay special attention to internal controls.
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Article
SEC raises the bar on cyber-security risks
Regulators expect companies to raise their game in protecting the corporate jewels from online hackers, especially in schemes that are not exactly novel.
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Blog
Audit leaders issue statement to new audit recruits
As a new crop of college graduates joins the audit profession, U.S. audit leaders issued a joint statement to sell them on the viability of their career path.
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Blog
Global accountants get new ethics rule on incentive payments
Accountants globally have new rules to follow around offering or accepting inducements, and they’re a little more explicitly stated than those for U.S. accountants.
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Article
Auditors plan deeper dives into outsource provider reports
As guidance changes and regulators continue to hammer on internal controls, auditors are starting to dig deeper into reports provided by outsourced service providers.
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Article
Revenue judgments about to go under the microscope
As they file their first 10-Qs under new revenue rules, companies may find their judgments will face a whole new round of scrutiny in the very next quarter.
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Blog
Global body reboots ethics rules for accountants
Accountants globally have some revised ethics rules to follow, which should prompt an examination in the United States over whether there are new thresholds to meet.
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Blog
New study shows low levels of comprehensive ERM
Formalized, comprehensive approaches to ERM are not terribly baked into corporate practices, according to a recent study by the accounting profession.