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Demystifying the SOC Reports: What are they, what do they cover, and which one(s) do you need?

If you are an IT sourcing professional or an attorney negotiating IT agreements, you have probably encountered the terms AT 101, SSAE No. 16, SOC, SOC1SM, SOC2SM and SOC3SM. These are terms that are well understood by...more

AICPA Describes Audit Procedures For Conflict Minerals Audit

The AICPA has issued additional guidance regarding the independent private-sector audit, or IPSA, which is required in some circumstances under the conflicts minerals rules. (Note that AICPA’s guidance is only applicable to...more

Comptroller Curry Makes Presentation Supporting FASB’s Proposed Change to its Asset Impairment Measurement Standard

Comptroller of the Currency Thomas J. Curry made a presentation at the American Institute of Certified Public Accountants (AICPA) Banking Conference on September 16, 2013 in which he expressed his support for the Financial...more

AICPA Addresses Independence On Conflict Minerals Audits

The AICPA has issued non-authoritative guidance which provides that auditing an SEC issuer’s financial statements and performing an independent private sector audit of a conflict minerals report would not be inconsistent with...more

JAMS Global Construction Solutions -- Spring 2013

In This Issue: An Arbitrator’s Guide to Successfully Resolving eDiscovery Disputes; Ethics in International Arbitration; The 2012 International Arbitration Survey; and Notices & Events. Excerpt from An...more

An Easier Way to Calculate the Home Office Deduction

Originally published in AICPA Tax Insider on February 14, 2013. To claim a deduction for home office expenses, taxpayers are required to fill out Form 8829, Expenses for Business Use of Your Home, which consists of 43...more

Enhanced Protections for Whistleblowers Under the Dodd-Frank Act - The Responsibilities, Rights, and Risks of Reporting Fraud

CPAs play an important role in protecting investors, and their primary duty is to serve the public—that is, all “who rely on the objectivity and integrity of certified public accountants to maintain the orderly functioning of...more

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