Title Details

Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.
The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

1000 Financial Statement Presentation 3

1100 Statement of Financial Position

1200 Income Statement

1300 Statement of Cash Flows

1400 Consolidated Financial Statements

1500 Financial Statements Prepared in Accordance With a Special Purpose Framework

1600 Personal Financial Statements

1700 Prospective Financial Statements

1800 Notes to Financial Statements

1900 Interim Financial Information

2000 Assets 45

2110 Cash

2120 Temporary Investments

2130 Receivables

2140 Inventories

2210 Fixed Assets

2220 Long-Term Investments

2230 Noncurrent Receivables

2240 Cash Surrender Value of Life Insurance

2250 Intangible Assets

2260 Other Assets

3000 Liabilities and Deferred Credits 113

3100 Current Liabilities

3200 Long-Term Debt

3400 Contingent Liabilities

3500 Commitments

3600 Deferred Credits

3700 Pension Obligations

4000 Capital 135

4110 Issuance of Capital Stock

4120 Reacquisition of Capital Stock

4130 Warrants

4150 Stock Dividends and Stock Splits

4160 Contributed Capital

4200 Retained Earnings

4210 Dividends

4230 Capital Transactions

5000 Revenue and Expense 153

5100 Revenue Recognition

5210 Depreciation and Depletion

5220 Interest Expense

5230 Employee Benefit Plans

5240 Cost Allocation

5250 Tax Allocation

5260 Estimated Losses

5290 Other Expenses

5400 [Deleted]

5500 Earnings per Share

5600 Leases

5700 Contributions Made

6000 Specialized Industry Problems 201

6130 Finance Companies

6140 Not-For-Profit Entities

6300 Insurance Companies

6400 Health Care Entities

6500 Extractive Industries

6600 Real Estate

6700 Construction Contractors

6910 Investment Companies

6930 Employee Benefit Plans

6931 Financial Statement Reporting and Disclosure—Employee Benefit Plans

6932 ERISA Reporting and Disclosures

6933 Auditing Employee Benefit Plans

6934 Limited-Scope Audits—Employee Benefit Plans

6935 Multiemployer Plans

6936 Auditing Defined Contribution Plans

6937 Auditing Defined Benefit Plans

6938 Auditing Health and Welfare Plans

6939 Auditor’s Reports—Employee Benefit Plans

6940 Franchisors

6950 State and Local Governments

6960 Colleges and Universities

6970 Entertainment Industry

6980 Brokers and Dealers

6985 U.S. Department of Housing and Urban Development (HUD) Programs

6000 Specialized Industry Problems—continued

6990 Common Interest Realty Associations

6995 Credit Unions

7000 Specialized Organizational Problems 439

7100 Definition of a Public Business Entity

7200 Partnerships

7400 Related Parties

7500 Estates and Trusts

7600 Business Combinations—General

7610 Purchase Method

7620 Applicability of Pooling of Interests Method

7630 Application of Pooling of Interests Method

8000 Audit Field Work 477

8100 Generally Accepted Auditing Standards

8200 Internal Control

8220 Sampling

8310 Audit Evidence: Securities

8320 Audit Evidence: Inventories

8330 Audit Evidence: Fixed Assets

8340 Audit Evidence: Confirmation Procedures

8345 Audit Evidence: Destruction of Documents

8350 Audit Evidence: Audit Documentation

8700 Subsequent Events

8800 Audits of Group Financial Statements and Work of Others

8900 Predecessor Auditors

9000 Auditors' Reports 547

9030 Accounting Changes

9060 Uncertainties

9070 Subsequent Events

9080 Audited Financial Statements

9100 Signing and Dating Reports

9110 Special Reports

9120 Reliance on Others

9130 Limited Scope Engagements

9150 Preparation, Compilation and Review Engagements

9160 Other Reporting Issues

9170 Supplementary Information

9180 Required Supplementary Information

9500 Attestation Engagements 619

9510 Attestation Reports

9520 Statement on Standards for Attestation Engagements No. 16, Reporting on Controls at a Service Organization

9530 Service Organization Controls Reports

9540 Attest Engagement: American Land Title Association Best Practices Framework

Q&A Topical Index 661