American Institute of Certified Public Accountants (AICPA)

The AICPA develops standards for audits of private companies and other services, provides educational guidance materials to members, develops the Uniform CPA Examination, and enforces compliance with the profession’s technical and ethical standards.

Website: www.aicpa.org

PwC resources

Highlights from the AICPA’s 2017 Conference On Regulatory Developments

Did you miss this year’s AICPA Conference on Regulatory Developments? Read PwC Partner Beth Paul’s blog highlighting this year’s main themes, including simplification, upcoming ASU effective dates and more.

Select news releases

Working draft of the AICPA Accounting and Valuation Guide

This guide provides nonauthoritative guidance and illustrations for preparers of financial statements, independent auditors, and valuation specialists regarding the accounting for and valuation of portfolio company investments held by investment companies within the scope of FASB ASC 946.

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EBPAQC Topix primer: Multiple employer retirement plans and multiple employer welfare arrangements

This primer provides a general overview of MEPs and MEWAs and includes discussions of applicable laws and regulations, plan structure and operations, and unique filing requirements, and also provides references to additional resources.

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AICPA issues Statement of Position on performing agreed-upon procedures related to rated asset-backed securities

This SOP supersedes Attestation Interpretation No. 1, “Third-Party Due Diligence Services Related to Asset-Backed Securitizations: SEC Release No. 34-72936,” of AT-C section 215, Agreed-Upon Procedures Engagements (AICPA, Professional Standards, AT-C sec. 9215).

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Beth Paul
Strategic Thought Leader, US National Professional Services Group
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David Schmid
IFRS & US Standard Setting Leader, National Professional Services Group
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