The Accounting and Tax Index was a quarterly publication by the American Institute of Certified Public Accountants (AICPA) from 1992 to 2004, serving as a bibliography of books and articles on accounting and tax subjects. It has been succeeded by the online database ProQuest Accounting and Tax.
The Accounting Principles Board (APB) was a board of the American Institute of Certified Public Accountants (AICPA) that issued a series of accountant's opinions constituting much of what is known as Generally Accepted Accounting Principles (GAAP) from 1959 to 1973.
The Accounting Principles Board (APB) was the authoritative body that preceded the Financial Accounting Standards Board (FASB) in the USA. Established in 1959 by the American Institute of Certified Public Accountants (AICPA), it issued 31 Opinions that significantly contributed to the theory and practice of accounting and continue to influence Generally Accepted Accounting Principles (GAAP).
The Accounting Principles Board (APB) was the authoritative body of the American Institute of Certified Public Accountants (AICPA) charged with the establishment of accounting principles and the promotion of consistency and improvement in the field of financial accounting and reporting.
The Accredited in Business Valuation (ABV) is a designation awarded by the American Institute of Certified Public Accountants (AICPA) to Certified Public Accountants (CPAs) who meet specific qualifications. The holders of this designation are known for their expertise in business valuation and are often referred to as CPA/ABV.
The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants (CPAs) in the United States, offering resources, training, and advocacy to its members.
The American Institute of Certified Public Accountants (AICPA) is an organization headquartered in New York whose members are Certified Public Accountants (CPAs). The AICPA prepares the CPA examination and provides educational and newsworthy information to its members.
In the USA, the professional organization of certified public accountants. The Institute provides technical advice and guidance to its members and such government bodies as the Securities and Exchange Commission. It issues many influential publications in the areas of accounting, auditing, and taxation.
The Auditing Standards Board (ASB) is the American Institute of Certified Public Accountants' (AICPA) senior technical committee designated to issue Statements on Auditing Standards (SASs). Since 2002, ultimate oversight of the auditing profession in the United States has rested with the Public Company Accounting Oversight Board (PCAOB).
The Chartered Global Management Accountant (CGMA) designation is a globally recognized accounting credential that signifies expertise in management accounting and finance. It is awarded by both the American Institute of CPAs (AICPA) and the Chartered Institute of Management Accountants (CIMA).
The Chartered Global Management Accountant (CGMA) is a distinguished professional designation for management accountants aimed at recognizing advanced skills and competencies in management accounting. It is available to members of the Chartered Institute of Management Accountants (CIMA) and the American Institute of Certified Public Accountants (AICPA) who meet specific experience requirements and pass a notable exam. The CGMA credential is governed by a joint venture between CIMA and AICPA.
The presentation of financial statement information by the entity without the accountant's audit or assurance as to conformity with Generally Accepted Accounting Principles (GAAP).
Ethics refers to moral and professional principles that guide the conduct of individuals and organizations. It is crucial for maintaining public confidence and integrity in various professions, including business, accounting, law, and others.
An overview of the Generally Accepted Auditing Standards (GAAS) set by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA), detailing the three General Standards, three Field Work Standards, and four Standards of Reporting.
The Personal Financial Specialist (PFS) designation is awarded to qualified CPAs (Certified Public Accountants) by the American Institute of Certified Public Accountants (AICPA). It signifies that the individual has met the requirements and demonstrated expertise in personal financial planning.
The Personal Financial Specialist (PFS) is a certification granted by the American Institute of Certified Public Accountants (AICPA) to CPAs who specialize in financial planning. It demonstrates expertise in areas such as estate planning, retirement planning, investments, and insurance.
A review in accounting service provides limited assurance to the Board of Directors and other interested parties about the reliability of financial data. It does not involve an audit conducted according to generally accepted auditing standards but focuses on inquiry and analytical procedures.
A standard auditors' report in the USA that conforms to the short-form reporting requirements of the Securities and Exchange Commission and the American Institute of Certified Public Accountants. The report is generally divided into two paragraphs: one outlining what the auditor has done and the other detailing the findings.
Statement on Auditing Standards (SAS) are issued by the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) to establish accepted U.S. auditing standards. Members of AICPA must explain any deviations from SAS principles in their audit reports.
The Trueblood Report, prepared by a committee chaired by Robert M. Trueblood and published by the American Institute of Certified Public Accountants (AICPA) in 1971, aims to define the fundamental objectives of financial statements. The report was instrumental in shaping the Financial Accounting Standards Board's (FASB) Statement of Financial Accounting Concepts No. 1.
