Accounting & Auditing Resources
SAS No. 115 has an impact on the audits of financial statements for periods ending on or after December 15, 2009. PCPS offers members a toolkit that provides guidance on the implementation of SAS No. 115 and tools to assist in educating and communicating the impact of SAS No. 115 with your clients. The FAQ document, just one component of the SAS 115 Toolkit, is intended to address the most common practitioner questions related to applying SAS No. 115.
SAS No. 112 has an impact on the audits your firm performs for financial statements that ended on or after December 15, 2006. PCPS offers members a toolkit to provide better insight and tools for the implementation of SAS No. 112. The FAQ document, just one component of the SAS 112 Toolkit, is intended to address the most common practitioner questions related to applying SAS No. 112. In addition, it provides links to additional resources that may help you in understanding and applying SAS No. 112.
SAS's No. 104-111, the Risk Assessment Standards, has an impact on the audits your firm performs for financial statements that begin on or after December 15, 2006. PCPS offers members a toolkit to provide better insight and tools for the implementation of the Risk Assessment Standards. The FAQ document, just one component of the Risk Assessment Standards Toolkit, is intended to address the most common practitioner questions related to applying SAS No. 112. In addition, it provides links to additional resources that may help you in understanding and applying SAS No. 104-111.
Many CPAs today are faced with a unique challenge of providing a loan broker or lender with a "comfort" letter on behalf of a client. There have been many questions raised in recent times and PCPS would like to point you to guidance that will help in these situations.
Does today's news impact your firm? Learn more about expert practices and explore the opinions of your colleagues through leading industry and PCPS publications. Also access the latest Standards, TIC Alerts, and TIC Comment Letters.
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