> Accrual Method Of Accounting
In the context of a financial audit, audit findings represent weaknesses or deficiencies in internal controls, or instances of noncompliance with applicable laws and regulations, that are presented in an audit report.
CPA Profession Must Continue To Work Cooperatively For Investors Solutions
Investors Deserve Solutions,AICPA Chair Affirms
Opens SEC/PCAOB Conference WASHINGTON, D.C. (December 5, 2005) – The regulators, standard setters and CPA profession must continue to work cooperatively if the best interests of investors are to be served, the new Chair of the American Institute of Certified Public Accountants said this morning to an audience of 1,500 auditors, corporate controllers and chief financial officers. Leslie Murphy, who assumed the Chair’s position in October, delivered the opening remarks at the Institute’s 33rd annual National Conference on Current SEC and PCAOB Developments, which is taking place at the Marriott Wardman Park, 2660 Woodley Road, NW. “Reliable and transparent financial reporting is fundamental to the well-being of our capital markets,” Murphy said. “The regulators and standard setters with whom we have collaborated to bring you this conference play a vital role in setting the bar for quality business reporting.
“Now, more than ever, CPAs and the regulatory community must work together. The richest solutions to issues are those that we will craft together.” Murphy then illustrated how the CPA profession and regulatory bodies are collaborating to improve the flow and presentation of financial information to investors. She cited Extensible Business Reporting Language (XBRL), a specification for electronic transfer of financial information. XBRL originated with the AICPA, and the SEC is actively encouraging the use of XBRL through a voluntary filing program.
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Apr 27, 2006 - Office of the Chief Accountant Selects Two Professional Accounting Fellows
Washington, D.C., Mar. 30, 2006 — The Securities and Exchange Commission's Office of the Chief Accountant has selecte... Read more >
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