Word Software - Aicpa

Boost your daily document routines with Word Software - Aicpa

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Use Word Software - Aicpa with these basic steps

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How to Word Software - Aicpa

4.6 out of 5

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Welcome to the AICPA Town Hall Series. Your resource for the latest news and updates on pressing issues facing the accounting profession. Good afternoon and welcome to the AICPA Town Hall. Im Erik Asgeirsson, one of your hosts for today, and Im here in our New York studio with Sue Coffey, who you all know is the CEO of Public Accounting for AICPA. Its great to be with you. Great to be here in the studio and in New York, Erik. Well, weve got a great show, Sue. Were going to be covering a lot. Its going to be power hour. Were going to kick things off talking about whats happening in Washington DC with Mark Peterson here in the latest on whats going on with the 118th Congress, plus a number of other developments. Were then going to have a technical update section with Kari Hipsak, talk about some latest news from the IRS, so a lot of timely information. Then were going to move into some practice-based strategies and thinking about professional liability with our partners from

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Got questions?

Below are some common questions from our customers that may provide you with the answer you're looking for. If you can't find an answer to your question, please don't hesitate to reach out to us.

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What should members use the AICPA conceptual framework for?

When a member identifies a relationship or circumstance that may create threats to the members compliance with the rules, the member may wish to use the conceptual framework worksheet to fulfill his or her compliance obligation under the AICPA code.

Which statement best describes the period of the professional engagement as it applies to a three year engagement to audit a clients financial statements?

Answer and Explanation: The correct option is (b) It begins when the engagement letter is signed and continues until the report for the third year is issued unless the relationship is terminated sooner.

Does bookkeeping impair independence?

The most common service that accountants perform that impairs independence is bookkeeping services. However, the mere performance of bookkeeping services or other services that assist small businesses do not necessarily impair independence.

Does studying for the CPA exam count as CPE?

Generally, preparation for and taking the exam is considered your professional education IF (notice this word is capitalized, underlined, and italicized because this is a big IF) you passed the exam during the time when you would have otherwise taken CPE.

In which one of the following situations is independence impaired?

AnswerIndependence is considered to be impaired if, when the report on the clients current year is issued, billed or unbilled fees, or a note receivable arising from such fees, remain unpaid for any professional services provided more than one year prior to the date of the report.

Does AICPA have free CPE?

Access 16 hours of free CPE with Tax Section membership. When you become a member of the AICPA Tax Section, you get exclusive complimentary access to 4 webcasts and 2 self-study courses.

Are bookkeeping services permitted under SEC rules?

Generally, the SEC prohibits an auditor from providing accounting and bookkeeping services to its audit client to avoid placing the auditor in the position of auditing his or her own work.

What is independence in accounting?

To be independent, the auditor must be intellectually honest; to be recognized as independent, he must be free from any obligation to or interest in the client, its management, or its owners.

What is the main purpose of conceptual framework?

The primary purpose of the Conceptual Framework was to assist the IASB in the development of future IFRSs and in its review of existing IFRSs. The Conceptual Framework may also assist preparers of financial statements in developing accounting policies for transactions or events not covered by existing standards.

What is the AICPA conceptual framework for independence standards?

The AICPA conceptual framework for independence outlines how CPAs should handle potential threats to their professional judgment. A threat to independence is any situation or influence that could impair a CPAs ability to provide proper professional judgment, objectivity, and skepticism.

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