AICPA

10 Posts
1 Sections
1 Types

November 15, 2023 2 min read Definitions

Explore the Accounting and Tax Index: A Quintessential Resource Guide

Finance Accounting Taxation Accounting History Tax Resources AICPA Bibliography Professional Development

Dive into the comprehensive overview of the Accounting and Tax Index, a pivotal resource once published by the AICPA, now replaced by ProQuest Accounting and Tax.

November 15, 2023 2 min read Definitions

Chartered Global Management Accountant (CGMA) Explained: Elevating Management Accounting

Finance Accounting Career Development CGMA CIMA AICPA Professional Designation Management Accounting

Uncover the essentials of the Chartered Global Management Accountant (CGMA) designation, its significance, and the dual pathways toward acquiring this prestigious title.

October 10, 2023 3 min read Definitions

Statement on Auditing Standards (SAS) in Auditing

Finance Accounting Business Regulations SAS Auditing Standards AICPA Financial Governance Compliance

Explore the essentials of Statement on Auditing Standards (SAS) issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA).

October 4, 2023 3 min read Definitions

American Institute of Certified Public Accountants (AICPA)

Finance Accounting Professional Organizations AICPA Accounting Auditing CPA Taxation

Explore the role and influence of the American Institute of Certified Public Accountants (AICPA) in shaping the accounting profession in the United States.

October 4, 2023 3 min read Definitions

AICPA: The Backbone of U.S. Accounting Standards

Finance Accounting Professional Organizations AICPA Accounting Standards Certified Public Accountants Financial Ethics U.S. Accounting

Explore what the American Institute of Certified Public Accountants (AICPA) is, its role in the accounting world, and how it shapes financial integrity in the U.S.

October 4, 2023 3 min read Definitions

Role of the Auditing Standards Board in U.S. Accounting Standards

Finance Accounting Regulatory Bodies Auditing Accounting Standards AICPA PCAOB Financial Regulation

Explore the functions and influence of the Auditing Standards Board (ASB) within the framework of U.S. auditing standards, its relationship with AICPA, and oversight by PCAOB.

October 4, 2023 3 min read Definitions

Mastering GAAS: Understanding Generally Accepted Auditing Standards in the USA

Finance Accounting Compliance GAAS Auditing AICPA Financial Reporting Compliance

A detailed guide to Generally Accepted Auditing Standards (GAAS) defining the essential auditing guidelines upheld by the AICPA for accurate and ethical financial reporting.

October 4, 2023 2 min read Definitions

Short-Form Audit Report: A Quick Guide

Finance Accounting Regulatory Compliance Audit Report SEC AICPA Financial Reporting Compliance

Explore the essentials of a short-form audit report in the USA, detailing the standard auditors' report that meets the SEC and AICPA guidelines.

October 4, 2023 2 min read Definitions

Trueblood Report in Financial Reporting

Finance Accounting Business History Trueblood Report Financial Statements AICPA FASB Accounting Standards

Explore the 1971 Trueblood Report's pivotal role in shaping financial statement objectives and its influence on the FASB's conceptual framework.

October 3, 2023 3 min read Definitions

Hierarchy of Generally Accepted Accounting Principles (GAAP)

Accounting Financial Reporting Regulatory Compliance GAAP FASB SEC AICPA Financial Statements

Explore the structured, four-tier framework of the GAAP hierarchy that governs accounting practices in the U.S., ensuring clarity and consistency in financial reporting.