Fair Value Measurement

A new standard issued by the AICPA Auditing Standards Board provides guidance on auditing the fair value of financial instruments, with a focus on the use of pricing services. The ASB also modernized its standards related to the use of specialists by management and auditors.

FROM THIS MONTH'S ISSUE

New AICPA chair pitches a people-first profession

New AICPA Chair Jan Lewis shares why listening and service are central to her leadership approach. From advocating for small firms to navigating AI and strengthening the talent pipeline, Lewis outlines how she plans to steward a profession built on trust, relevance, and opportunity.

MAGAZINE

Fair Value Measurement

Fair value considerations for private credit providers and their investors

New standard addresses investments, specialist matters

Features

New AICPA chair pitches a people-first profession

Rise2040: A human-led profession built on trust

What it takes for a CFO to lead operations and tech

4 ways sole practitioners can set themselves apart

FROM THIS MONTH'S ISSUE

New AICPA chair pitches a people-first profession

From The Tax Adviser

Trust distributions: Timing, tax, and practical considerations

Current developments in taxation of individuals: Part 3

Current developments in taxation of individuals: Part 2

Hedge funds: Tax structuring, planning, and compliance

MAGAZINE

HOME

ABOUT

SUBSCRIBE

AICPA & CIMA SITES