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Practice Areas

Accounting & Auditing

Learn the latest standards and ensure you’re in compliance. Get updated information on recent developments and how they can affect the profession, details on related professional education and much more.

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Technical Resources & Recent Developments

 

FASB Accounting Standards Codification to Launch July 1, 2009.

 

FASB Accounting Standards Codification

 

FASB's Q&As on the GAAP Codification PDF Icon

 

The SEC Committee on Improvements in Financial Reporting final report PDF Icon

 

FASB and IASB Seek Comments on Future Standards

 

FASB Issues Statement No. 163, Accounting for Financial Guarantee Insurance Contracts

 

FASB Issues Statement No. 162, The Hierarchy of Generally Accepted Accounting Principles

 

Accounting Standards-Setters to be Overhauled
Read about upcoming changes to FASB and GASB.

   

New Auditing Standard No. 6: Evaluating Consistency of Financial Statements

   

PCAOB Approves Auditing Standard No. 6
View info on "Evaluating Consistency of Financial Statements," and an accompanying set of amendments to its interim auditing standards.

 

Center for Audit Quality Monthly Newsletter

   

Understanding SAS No. 112
The AICPA staff has developed guidance to help practitioners better understand and implement the requirements of SAS No. 112, Communicating Internal Control Related Matters Identified in an Audit.

 

AICPA Issues New Risk Assessment Auditing Standards PDF Icon

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Professional Education

 

Accounting & Auditing Conference
Back by popular demand and featuring new topics and formats.
Aug. 10 | Hershey Register by June 10 and save!

   

Save on Your Professional Education
If you attend multiple PICPA professional education seminars, ClassPass can save you money.

 

PICPA Interactive Webcasts
Take advantage of quality professional education from the comfort of your desktop—it's convenient and affordable. Check out the upcoming list of hot topics!

 

Customized On-site Training
Choose from hundreds of top-quality seminars—nearly every course in the PICPA catalog and many more—delivered directly to your place of business.

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Articles

 

GAAP Codification Effort: Big Step in the Right Direction
By Allison M. Henry, CPA, and John M. Fleming, CPA
Pennsylvania CPA Journal, Summer 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

 

2008 PICPA Member and Nonmember Opinion Survey
By William J. Hayes
Pennsylvania CPA Journal, Winter 2009

 

Auditors: Use a Clear Sample

 

Weighing Your Financials: A Look at the Impact of Fair Value

 

IFRS for Private Enterprises
By John D. Rossi III, CPA, CMA, CFM
Pennsylvania CPA Journal, Winter 2009

 

Taking the Measure of Materiality
By William J. Holmes, CPA
Pennsylvania CPA Journal, Fall 2008

 

Today’s World Demands Enhanced Business Reporting

 

NAIC/AICPA Working Group and International Solvency & Accounting Working Group PDF Icon

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PICPA Member Resources

Member Benefit

PICPA Peer-to-Peer Directory
You can contact expert PICPA members directly to get answers to your questions.

Member Benefit

Get Involved
Join the PICPA Accounting and Auditing Procedures Committee.

 

Peer Review
Includes information for firms and reviewers regarding all aspects of the process.

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Reference Sources

   

FASB – www.fasb.org

 

FASB Procurements
View statements of financial accounting standards, concepts, FASB interpretations, and technical bulletins.

 

PCAOB – www.pcaob.org

 

View all PCAOB Auditing Standards and Related Rules

 

SEC – www.sec.org

 

AICPA – www.aicpa.org

 

Audit & Attest Standards
Valuable technical publications, practice aids, standards, and much more.

Center for Public Company Audit Firms
Provides the valuable resources you need to conduct high quality audits of SEC issuers.

AICPA Audit Committee Effectiveness Center: A Resource for CPAs and the Public

 

Ethics
Documents that will provide guidance on issues like the PICPA Code of Ethics, Records Retention and How to File a Professional Ethics Complaint

 

Links
Find links to other A&A related Web sites.

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