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Peer Review Newsletter: Key Developments and Resources
Does Your Firm Have an Alternative Practice Structure? An alternative practice structure (APS) is a business model in which a CPA firm separates its traditional auditing and attest services into a distinct…
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AICPA Peer Review Updates: Quality Management, New Standards, and More
The New QM Standards are Just Around the Corner – Are You Ready? The effective date of the new quality management standards continues to quickly approach. Recall that a firm’s…
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Tailoring Your PPC Audit Programs
It’s critical that your audits focus more effort on higher-risk assertions and less effort in responding to lower-risk assertions. Your PPC audit guides provide three sets of programs: Core Audit…
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Peer Review: Ethics Standard Updates
Wondering what’s going on in ethics standard setting? Starting with the May meeting of the Professional Ethics Executive Committee, the AICPA will publish a webcast of the full meeting a…
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Resources from the AICPA’s Enhancing Audit Quality (EAQ) Initiative
Quality Management The effective date of the new quality management standards continues to quickly approach. Recall that a firm’s system of quality management must be operational by December 15, 2025;…
