A&A news

A&A

AICPA Tackles How to Improve Private Entity Audit Quality

The AICPA on Thursday released a discussion paper seeking input from CPAs, regulators, financial statement users, and others in the profession on how better audit performance of private entities, such as not-for-profits, can be achieved.
A&A

Bramwell’s Lunch Beat: Bank of America’s Historic Settlement

The menu for August 7 features specials on nearly 600 Americans living abroad gave up passports in Q2 due to FATCA, list of US companies that have inverted since 1983, Robert Redford sues New York over tax bill, and more.
A&A

Bramwell’s Lunch Beat: Walgreen Makes an Inversion-Free Deal

The menu for August 6 features specials on Missouri voters nix sales tax hike for road projects, Obama administration used controversial tax tactic to help Delphi, US bank regulators disappointed by lack of accounting convergence, and more.
A&A

Auditing Special Purpose Frameworks: Auditing Cash Classifications—Part 2

Below are some common substantive tests-of-balances procedures for cash, including analytical procedures and other substantive tests of balances procedures for cash.
A&A

Bramwell’s Lunch Beat: The Bike Trip That Propelled Inversion Trend

The menu for August 5 features specials on Walgreens CFO leaves ahead of pending inversion decision, ex-IRS LB&I division official heads back to private sector, Missouri to vote today on sales tax hike to fund road projects, and more.
A&A

Auditing Standards Update--3rd Quarter 2014

This webcast will include discussions of commonly-applicable Clarified Auditing Standards for audits of non-public, non-governmental entities.
A&A

Accounting Standards Update--3rd Quarter 2014

This webcast will include discussions of recently issued, commonly-applicable Accounting Standards Updates for non-public, non-governmental entities.
A&A

IIA Seeks Input on Proposed Changes to Global Internal Audit Framework

A task force commissioned by the Institute of Internal Auditors recommended several major enhancements to the International Professional Practices Framework, including introduction of a mission statement and core principles.
A&A

Bramwell’s Lunch Beat: IL Gov. Candidate’s Use of an Overseas Tax Haven

The menu for August 4 features specials on why all tobacco taxes should be equal, shareholders get the shaft in tax inversion deals, activist investors also looking at tax-beneficial mergers, and more.
A&A

Bramwell's Lunch Beat: SEC Turns to Deloitte for Top Accounting Job

The menu for July 31 features bipartisan efforts on tax refund fraud, a possible new chief accountant for the SEC, the battle against bank overdraft fees, and more.
A&A

Bramwell's Lunch Beat: Did Lois Lerner Really Use That Word?

The menu for July 31 features yet another attempt on the estate tax, the revelation of Lois Lerner's salty language, Bank of America's mortgage fines, possible SEC reforms, and more.
A&A

Auditing Special Purpose Frameworks: Auditing Cash Classifications—Part 1

Learning "how" to audit cash is mainly learning "when" to audit cash and to "what extent" cash auditing procedures should be applied.
A&A

Bramwell's Lunch Beat: Are Restatements Becoming a Thing of the Past?

The menu for July 30 features bills on the highway fund, a study on the reduction of restatements, an examination of banks and ethics, a proposal to eliminate the IRS Commissioner and more.
A&A

Can Software Really Replace Accountants?

Changes are on the horizon that could empower accounting software users to the point when they don't need accountants any longer, and reduce the process to a turnkey program.
A&A

Bramwell’s Lunch Beat: Canada Finds FATCA Costs Them

The menu for July 28 features still more on the inversion argument, an analysis of why Canadian banks are unhappy with FATCA, Congress-White House disagreement on child care credits, banking regulations, and more.
A&A

Bramwell’s Lunch Beat: Obama on Inversions: ‘I Don’t Care If It’s Legal, It’s Wrong’

The menu for July 25 features specials on House approves bill to expand and simplify tax breaks for education, IRS releases draft forms on Obamacare employer mandate, Paul Ryan’s plan to expand the EITC, and more.
A&A

FASB Unveils ‘More Visual’ Technical Agenda Web Page

The updated web page groups the standard-setting board's technical agenda into project “families” and informs visitors at a glance on where any given FASB project stands, the steps it took to get there, and what is coming up.
A&A

Bramwell’s Lunch Beat: No Convergence for Accounting Rules on Financial Instruments

The menu for July 24 features specials on SEC approves final rules on money-market funds, GAO says it’s too soon to draw conclusions on Obamacare tax credit fraud, IRS no longer probing missing emails, Senate to vote on phasing out gas tax, and more.
A&A

Auditing Special Purpose Frameworks: Tests of Balances

Risk assessment procedures, tests of controls, systems walk-through procedures, analytical procedures and tests-of-balances procedures produce substantive evidence for an auditor.
A&A

Bramwell’s Lunch Beat: California Soda Tax Measures – Whose Is Better?

The menu for July 23 features specials on FASB looks at revamping income statement, two courts issue conflicting rulings on Obamacare subsidies, Senate advances bill to end tax breaks for outsourcing, and more.

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