Accounting & Auditing 

Look here for information on what is happening in the Accounting and Auditing community today.  Find out how new standards and recent developments can impact you and the profession. Get information on relevant educational courses, conferences and much more. And find out what the Accounting & Auditing Committee is keeping an eye on right now!

• Emerging Trends in Financial Reporting
• Relevant Articles and Publications
• Professional Education
• PICPA Member Resources
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• Fair Value Standards and Issues
• Are Differences in Accounting Standards for Private Companies on the Way?
  AICPA Chairman Robert R. Harris discusses the newly created blue-ribbon panel whose work this year may lead to differences in financial reporting standards for many of the nation's 29 million private companies, their financial statements users and their CPA firms.
• Minding the GAAP
  Moss Adams CEO Rick Anderson discusses his new role as head of a blue-ribbon panel on private company financial reporting.
• Enhanced Business Reporting (EBR)
  Improving the quality and transparency of information companies provide to investors and other key stakeholders.
• 10 Trends in Sustainability Reporting
• New IFAC Sustainability Framework Web-based Tool 
  This new tool, developed by the Profession Accountants in Business (PAIB) Committee, is designed to help organizations highlight the issues to make sustainability an integral part of their business model.
• Key Performance Indicators (KPIs)—Should companies be required to report KPIs?
  Leading indicators of financial results that can provide more transparency to investors in understanding a company beyond reading the financial statements.
• Reducing Complexity in Financial Reporting
• The CIFIR Report—Improving Financial Reporting for Investors

• Auditor Protection When Clients Break the Law
  By Jeffrey T. McGuire, JD
  Pennsylvania CPA Journal, Summer 2010
• IFRS and Small and Medium-Sized Entities
  By Timothy A. Carfang, CPA
  Pennsylvania CPA Journal, Summer 2010
• Watching the Watchers: A Close Look at PCAOB after Five Years
  By Kim Lauriello, Bruce A Leauby, CPA, CFE, PhD, and Mary Jeanne Welsh, CPA, PhD
  Pennsylvania CPA Journal, Spring 2010
• Linking Interim Reports to the Audit
  By Richard E. Wortmann, CPA
  Pennsylvania CPA Journal, Spring 2010
• The Wise Auditor's Approach to Skepticism
  By Jonathan S. Ziss, JD
  Pennsylvania CPA Journal, Spring 2010
• Consolidation of Variable Interest Entities
  By Nazzi Zola, CPA
  PICPA Connection, Feb. 2, 2010
• New FASs Provide Transparency to Credit Markets
  By John D. Rossi III, CPA, CMA, CFP
  Pennsylvania CPA Journal, Winter 2010
• Major Lease Accounting Changes on the Way
  By Michael D. Kuczborski, CPA
  Pennsylvania CPA Journal, Winter 2010
• CA/CM as Preventive Care against Fraud
  By James R. Littley and Andrew M. Costello, CPA, CFF, CFE
  Pennsylvania CPA Journal, Fall 2009
• Time to Start Thinking about Implementing SAS 115
  By Thomas J. Ryan, CPA, CVA, CFF
  Pennsylvania CPA Journal, Fall 2009
• GAAP Codification Effort: Big Step in the Right Direction 
  By Allison M. Henry, CPA, and John M. Fleming, CPA
  Pennsylvania CPA Journal, Summer 2009
• Make Sense of Financial Reporting with XBRL 
  By Benjamin A. Cohen, CPA, CFE and Samuel M. Brint, CPA
  Pennsylvania CPA Journal, Spring 2009
• Weighing Your Financials: A Look at the Impact of Fair Value
  By John D. Rossi III, CPA, CMA, CFP
  Pennsylvania CPA Journal, Spring 2009
• Auditors: Use a Clear Sample
  By Richard E. Wortmann, CPA
  Pennsylvania CPA Journal, Spring 2009
• The CPA's Role in Navigating Troubled Economic Waters 
  By Larry S. Blair, CPA, JD, Francis X. Ryan, CPA, and Maureen A.Renzi, APR
  Pennsylvania CPA Journal, Winter 2009

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