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Audit & assurance

More flexibility for agreed-upon procedures

Statement on Standards for Attestation
Engagements (SSAE) No. 19, Agreed-Upon
Procedures Engagements, provides practitioners more flexibility for performing agreed-upon procedures engagements.

Pandemic-related FAQs for health care entities

Health care entities’ financial statement preparers and auditors can benefit from an FAQ document developed by the AICPA on issues related to the coronavirus pandemic.

What to consider before deferring ASB reporting standards

The AICPA Auditing Standards Board delayed the effective dates of its new auditor reporting standards by one year. Early implementation is permitted, and the ASB recommends concurrent implementation of the standards.

Provider Relief Funds included in audit determination, HHS says

Nonfederal entities and for-profit entities are required to include Provider Relief Fund payments in the reported total annual federal fund expenditures that determine whether they meet the $750,000 threshold that triggers audit requirements, the US Department of Health and Human Services announced.

Answers to 4 common accounting and auditing questions

New FASB rules have led to a host of new accounting and auditing questions for financial statement preparers and auditors. Some of the most frequently asked questions were answered at the AICPA’s ENGAGE 2020 virtual conference.

Auditors can play key role in ESG information assurance

Public company auditors can play an important role in enhancing the reliability of company disclosures on environmental, social and governance information, according to a new Center for Audit Quality report.

Alan Jowers, CPA

Building relationships is a key to helping clients achieve their mission, according to Alan Jowers, CPA, a partner with Carr, Riggs & Ingram, LLC.

Handling nondisclosure compilations amid the pandemic

Compilations of financial statements that omit substantially all disclosures can provide challenges for CPAs as the pandemic hurts clients’ businesses. Here’s how CPAs can handle the challenging judgments in these engagements.

SPONSORED REPORT

Preparing clients for new provisions next tax season

Preparing clients for new provisions next tax season

As the 2025 filing season approaches, H.R. 1 introduces significant tax reforms that CPAs must be prepared to navigate. These legislative changes represent some of the most comprehensive tax updates in recent years, affecting both individual and corporate taxpayers. This report provides in-depth analysis and guidance on H.R. 1.

From The Tax Adviser

October 31, 2025

Recent developments in estate planning

October 31, 2025

Current developments in taxation of individuals: Part 2

September 30, 2025

Current developments in taxation of individuals: Part 1

August 30, 2025

2025 tax software survey