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Accounting & Auditing Resources

MICPA Accounting & Auditing Educational Events

The MICPA offers a variety of educational courses on accounting and auditing topics to help you meet your continuing education requirement. View a complete list of opportunities available this year.

AICPA Accounting & Auditing Resources

The AICPA provides accounting professionals knowledge, leadership, and support to promote high-quality financial reporting and the performance of high-quality audit, attest, and non-audit services. The AICPA provides updates on new accounting & auditing developments, audit and attest services, compilation and more.

Statements on Auditing Standards

Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB). The AICPA has compiled a list of SASs, as well as interpretations and recommendations on the application of SAS 1-120. The standards and interpretations on this website are current as of June 1, 2009.

Clarity on Risk Assessment Standards

In January 2010, the AICPA's Auditing Standards Board (ASB) approved for issuance the clarified statements on auditing standards related to risk assessment (“clarified risk assessment standards”) rewritten as part of its clarity project. The clarified risk assessment standards have been redrafted into a format that clearly identifies objectives, relevant definitions, requirements, and application and other explanatory material. (Content restricted to AICPA members)

Mortgage Broker/Lender CPA Comfort Letters

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 over the last few months and the AICPA would like to point you to guidance that will help in these situations. (Content restricted to AICPA members)

Copyright © 2007 by the American Institute of Certified Public Accountants, Inc., New York, New York.

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