Accounting Research Manager
The accounting updates below are provided courtesy of Accounting Research Manager, a subscription service that provides a timely and comprehensive online database of analytical accounting, auditing and SEC information as well as authoritative literature. KnowledgeLeader members are eligible to receive a 15% discount if they would like to subscribe to Accounting Research Manager. Experience the full database by requesting your free trial.
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ACCOUNTING AND SEC HEADLINES:
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Corp Fin – Corp Fin Publishes Statement on Actions in Advance of Any Government Shutdown
The SEC’s Division of Corporation Finance (Corp Fin) has issued an announcement, Division of Corporation Finance Actions In Advance of a Potential Government Shutdown. This guidance provides answers to questions that may arise as to Corp Fin’s activities given any potential government shutdown.
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AUDITING AND INTERNAL CONTROL HEADLINES:
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Nontraditional Engagements – New Edition of Knowledge-Based Nontraditional Engagements Published
We have published a new edition of Knowledge-Based Nontraditional Engagements. This toolset is designed to help the practitioner efficiently and effectively perform nontraditional engagements (attestation engagements including Examination, Review, and Agreed-Upon Procedures and consulting engagements) in accordance with applicable professional standards issued by the American Institute of Certified Public Accountants (AICPA), including Statement on Standards for Attestation Engagements (SSAEs) and Statements on Standards for Consulting Services (SSCS) (CS Section 100).
This edition of Knowledge-Based Nontraditional Engagements reflects current accounting authoritative literature including AICPA Auditing Standards Board (ASB) Statements on Standards for Attestation Engagements (SSAEs), Government Auditing Standards (GAGAS, or the Yellow Book); QC Section 10, A Firm’s System of Quality Control; and the revised AICPA Code of Professional Conduct (Code), including the provisions of ET Section 1.295, Nonattest Services.
This edition of the tools has been updated through SSAE No. 22, Review Engagements, and SSAE No. 21, Direct Examination Engagements.
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ACCOUNTING RESEARCH MANAGER CUSTOMER SERVICE:
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