Tagged: AICPA

Financial Reporting Requirements for Small Private Companies in the United States

Small private companies in the United States are not required to file periodic reports with the U.S. Securities and Exchange Commission (SEC). However, owners, lenders and other stakeholders still expect reliable, decision-useful financial statements....

AICPA Code of Professional Conduct

AICPA Code of Professional Conduct (Principles of Professional Conduct, Rules: Applicability and Definitions, Independence, Integrity and Objectivity, General Standards Accounting Principles, Responsibilities to Clients, Responsibilities to Colleagues, Other Responsibilities and Practices) M. SpikEditor 25...

AICPA Publishes Guidance on Next Generation of SAS 70

Cloud computing providers and healthcare claims processors are among the information system service organizations who will benefit from new CPA reporting options developed by the American Institute of Certified Public Accountants. “The AICPA developed...