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AICPA AICPA

See American Institute of Certified Public Accountants (AICPA).
 Professional Standards (No. 005104CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. 07; available July 30) now offers a seamless source of professional standards applicable to nonpublic companies as well as public companies. This new edition contains pronouncements issued by the AICPA, the Public Company Accounting Oversight Board The Public Company Accounting Oversight Board (or PCAOB) (sometimes called "Peekaboo") is a private-sector, non-profit corporation created by the Sarbanes-Oxley Act, a 2002 United States federal law, to oversee the auditors of public companies.  that are approved by the Securities and Exchange Commission, the International Federation of Accountants The external links in this article or section may require cleanup to comply with Wikipedia's content policies. , and the International Accounting Standards Board An editor has expressed concern that this article or section is .
Please help improve the article by adding information and sources on neglected viewpoints, or by summarizing and
.

The pronouncements are arranged by subject and are presented with amendments noted and superseded portions deleted. This edition includes standards and statements issued through June 1, 2004, including these recently released pronouncements: PCAOB PCAOB Public Company Accounting Oversight Board  Release No. 2003-006, Establishment of Interim Professional Auditing Standards; PCAOB Release No. 2003-009, Compliance With Auditing and Related Professional Practice Standards--Advisory Groups; Auditing Standard No. 1, References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board; SSARS SSARS Statements on Standards for Accounting and Review Services  No. 10, Performance of Review Engagements; and SSARS No. 11, Standards for Accounting and Review Services. $135 member/$168.75 non-member.

AICPA Technical Practice Aids (No. 005144CPA07; available July 30) contains all outstanding AICPA Statements of Position, Practice Bulletins and Practice Alerts issued through June 1, 2004, including: SOP 03-2, Attest Engagements on Greenhouse Gas greenhouse gas
n.
Any of the atmospheric gases that contribute to the greenhouse effect.



greenhouse gas 
 Emissions; SOP 03-3, Accounting for Certain Loans or Debt Securities Acquired in a Transfer; SOP 03-4, Reporting Financial Highlights and Schedule of Investments by Nonregistered Investment Partnerships: An Amendment to the Audit and Accounting Guide Audits of Investment Companies and AICPA Statement of Position 95-2, Financial Reporting by Nonpublic Investment Partnerships; SOP 03-5, Financial Highlights of Separate Accounts: An Amendment to the Audit and Accounting Guide Audits of Investment Companies; and PA 03-3, Acceptance and Continuance of Clients and Engagements.

It also includes Suitable Trust Services Criteria and Illustrations, as a separate, easily accessed section. It consists of two components, Suitable Trust Services Criteria and Illustrations for Security, Availability, Processing Integrity, Online Privacy, and Confidentiality (Including WebTrust and SysTrust), and Suitable Trust Services Criteria and Illustrations for WebTrust for Certification Authorities.

In addition, this useful reference presents a nonauthoritative section that offers carefully thought-out responses to selected inquiries received by the AICPA Technical Hotline and AICPA technical and industry committees. $115 member/$143.75 nonmember.
COPYRIGHT 2004 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2004, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Publication:CPA Letter
Geographic Code:1USA
Date:Jul 1, 2004
Words:354
Previous Article:CPE seminars offered by state CPA societies.
Next Article:Tax practitioners alerted to changes in IRS collection process.(tax info)
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