At a recent American Institute of Certified Public Accountants (”AICPA”) conference, the Deputy Assistant Secretary of the Department of Labor Employee Benefits Security Administration reportedly commented that the ERISA...more
In recent talks and appearances, representatives of the U.S. Department of Labor have issued a warning about new areas of focus of DOL audits and enforcement actions. While there are a number of different enforcement...more
Do you remember memorizing the 10 Generally Accepted Auditing Standards for the CPA Exam? Well, that’s gone. Four years ago the Auditing Standards Board announced a major project to simplify and clarify GAAS and to converge...more
In 2011 the AICPA’s Auditing Standards Board published Statement on Auditing Standards (SAS) No. 122, Statements on Auditing Standards: Clarification and Recodification—fondly known as the Super SAS as it was a newly codified...more
A recent auditing standard issued by the AICPA’s Auditing Standards Board may result in the inclusion of a new provision in auditors’ engagement letters related to external auditors’ use of the work of internal auditors and...more
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
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 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
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
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
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
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