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The following list of AICPA Issues Papers have been compiled using the holdings of the University of Mississippi Libraries and the 2008 Technical Practice Aids section entitled "Issues papers of the Accounting Standards Division." Issues Papers were originally intended to be an evenhanded discussion of topics that needed to be "addressed or ...
The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973. Its mission was to develop an overall conceptual framework of US generally accepted accounting principles (US GAAP). APB was the main organization setting the US GAAP and its ...
The following is a list of the volumes of the Auditing and Accounting Guide series published by the American Institute of Certified Public Accountants (AICPA). The list was compiled using the resources of the University of Mississippi library.
AICPA's Library began in 1918 with 2,000 books and pamphlets, part of the collection being a donation of Leonard H. Conant, a former president of the organization. An endowment fund organized by George O. May helped sustain the library’s collections through the years. In August 2001, AICPA transferred its library the University of Mississippi.
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.
Aong with CIMA, AICPA issues the Chartered Global Management Accountant (CGMA) designation, which was established in 2012. [20] Based on global quality standards for ethics and performance, CGMA designees are considered experts with credibility of advanced proficiency in finance, operations, strategy and management. [21]
While the shortage may not be a recent development, the impact on your 2024 tax filing is a hot issue—whether it comes to accountant availability, mistakes on your filing, or the efficiency of ...
The full-text in the list below links to reproductions of SOPs as originally issued. Revisions, deletions, and status changes are recorded in the annual AICPA publication Technical Practice Aids which began in 1977.