PCPS update.
Position | Practitioners Symposium - Major Firms Group meeting - New standard for fraud detection |
PCPS and the New Accounting Fraud Standard
On October 16, the Auditing Standards Board (ASB) of the AICPA approved a new standard for detecting fraud, the Statement on Auditing Standards (SAS) No. 99, Consideration of Fraud in a Financial Statement Audit (AICPA, Professional Standards, vol. 1, AU sec. 316), in order to "restore investor confidence in U.S. capital markets and to reestablish audited financial statements as a clear picture window into Corporate America." The standard, which is effective for audits of financial statements for periods beginning on or after December 15, 2002, has several key provisions, including increased emphasis on professional skepticism, discussions with management, unpredictable audit tests, and responding to management override of controls. Please contact PCPS at 1-800-CPA-FIRM or visit us on the Web at www.pcps.org for guidance tools and resources to help your firm understand and implement the provisions into your audit planning.
Coming Up
The Major Firms Group will meet in Naples, Florida, from January 3-5, 2003. What is the Major Firms Group? The Major Firms Group was founded in the mid 1970s as Group B, an advisory group for firms with more than 50 CPAs (not including, at the time, the 8 largest firms, which formed Group C). The group currently consists of 84 member firms, and its objective is to provide a forum in which large firms can exchange views on issues particular to their practice so as to provide input to existing committees and boards. It does not itself establish policy or standards. We hope you'll join us to discuss timely management and practice issues currently affecting CPA firms of this size. For more information, call 1-800-CPA-FIRM.
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