PCPS update.
Position | American Institute of Certified Public Accountants' Private Companies Practice Section |
Audit Risk Alerts Now Available on PCPS.org
PCPS has posted a new Audit Risk Alert and a Compilation and Review Risk Alert from the AICPA in the "Member's Only" section of www.pcps.org. Risk Alerts are published annually and are intended to provide auditors of financial statements with an overview of recent economic, industry, regulatory, and professional developments that may affect the audits they perform. As we approach a busy time for auditors, these reports offer valuable insight on issues of concern. The Risk Alerts are free to all PCPS members. If you have any questions about logging onto the "Member's Only" section or would like to request a hard copy, please call 1-800-CPA-FIRM.
AICPA Launches Antifraud Center
The AICPA recently launched an online resource devoted to the prevention, detection and investigation of fraud: the Antifraud and Corporate Responsibility Resource Center, which you can access through www.pcps.org. The new center offers technical literature, educational materials, training, and news on recent developments as well as links to supporting products and services that can be ordered through CPA2Biz.com. Fraud is an important issue for CPA firms of all sizes to address--although the focus in the media has been on the nation's largest companies, small firms are targets as well. Small companies who are victims of a fraud scheme lose an average of $127,500. PCPS member firms should find these tools helpful to clients and prospects.
New Business Reporting Model
The AICPA's long-awaited new business reporting model is underway. Using the current financial reporting system as a foundation, the new model will encompass five fundamental elements: reliable systems to collect and analyze information; industry-specific financial and nonfinancial performance measures; better quality disclosures written in "plain English"; corporate accountability; and real-time distribution of information. Representatives from PCPS are serving on a special...
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