Proposed statement of position : questions concerning accountants\u27 services on prospective financial statements : Proposed amendment to AICPA Guide for Prospective Financial Statements;Proposed amendment to AICPA Guide for Prospective Financial Statements : Questions concerning accountants\u27 services on prospective financial statements; Exposure draft (American Institute of Certified Public Accountants), 1988, Sept. 2

Proposed statement of position : amendments to specific AICPA pronouncements for changes related to the NAIC codification ;Amendments to specific AICPA pronouncements for changes related to the NAIC codification; Exposure draft (American Institute of Certified Public Accountants), 2001, Apr. 2

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. NAIC Task Force

January 2001

This proposed AICPA Statement of Position (SOP) amends AICPA SOP 94-5, Disclosures of Certain Matter...

Proposed statement of position : the auditor\u27s consideration of internal controls over federal financial assistance programs under the Single Audit Act : proposed amendment to AICPA industry audit guide, audits of state and local governmental units and supersession of SOP 89-6, Example 26;Auditor\u27s consideration of internal controls over federal financial assistance programs under the Single Audit Act (Proposed amendment to AICPA industry audit guide, audits of state and local governmental units and supersession of SOP 89-6, Example 26); Exposure draft (American Institute of Certified Public Accountants), 1990, Mar. 21

American Institute of Certified Public Accountants. Government Accounting and Auditing Committee

January 1990

This proposed statement of position (SOP) would amend chapter 21 in the AICPA Industry Audit Guide A...

Proposed guide for prospective financial statements;Guide for prospective financial statements; Exposure draft (American Institute of Certified Public Accountants), 1983, Sept. 20

American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force

January 1983

This proposed guide provides guidance for management and other responsible parties regarding the pre...

Proposed statement of position : questions concerning accountants\u27 services on prospective financial statements : Proposed amendment to AICPA Guide for Prospective Financial Statements;Proposed amendment to AICPA Guide for Prospective Financial Statements : Questions concerning accountants\u27 services on prospective financial statements; Exposure draft (American Institute of Certified Public Accountants), 1988, Sept. 2

American Institute of Certified Public Accountants. Auditing Standards Division. Forecasts and Projections Audit Issues Task Force

January 1988

The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position ...

Proposed statement of position : accountant\u27s report on a review of a financial forecast contained in filings under federal securities statutes ;Accountant\u27s report on a review of a financial forecast contained in filings under federal securities statutes; Exposure draft (American Institute of Certified Public Accountants), 1982, Feb. 10

American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force

January 1982

This proposed Statement would supplement the Guide for a Review of a Financial Forecast. The Propose...

Proposed statement of position : accountants\u27 services on prospective financial statements for internal use only and partial presentations ;Accountants\u27 services on prospective financial statements for internal use only and partial presentations; Exposure draft (American Institute of Certified Public Accountants), 1989, Apr. 25

American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force

January 1989

The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position ...

Proposed statement of position : report on a financial feasibility study ;Report on a financial feasibility study; Exposure draft (American Institute of Certified Public Accountants), 1982, Feb. 15

American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force

January 1982

This proposed Statement of Position illustrates an expanded form of report that can be used for fina...

Proposed statement of position : questions and answers on reasonably objective basis and other issues affecting prospective financial statements (Proposed amendment to AICPA guide to prospective financial statements) ;Questions and answers on reasonably objective basis and other issues affecting prospective financial statements (Proposed amendment to AICPA guide to prospective financial statements); Exposure draft (American Institute of Certified Public Accountants), 1990, Feb. 5

American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force

January 1990

The proposed SOP contains four questions and answers (Qs & As) that provide guidance to responsible ...

Proposed statement of position : auditor\u27s reports on statutory financial statements of insurance enterprises : proposed amendment to AICPA audit and accounting guide, Audits of property and liability insurance companies, and AICPA industry audit guide, Audits of stock life insurance companies ;Auditor\u27s reports on statutory financial statements of insurance enterprises : proposed amendment to AICPA audit and accounting guide, Audits of property and liability insurance companies, and AICPA industry audit guide, Audits of stock life insurance companies; Exposure draft (American Institute of Certified Public Accountants), 1994, Aug. 12

American Institute of Certified Public Accountants. Insurance Companies Committee

January 1994

This proposed statement of position (SOP) addresses auditors\u27 considerations in reporting on stat...

Proposed statement of position : reporting on separately issued summary financial information prepared by state or local governmental units : proposed amendment to the AICPA audit and accounting guide, Audits of state and local governmental units Reporting on separately issued summary financial information prepared by state or local governmental units : proposed amendment to the AICPA audit and accounting guide, Audits of state and local governmental units; Exposure draft (American Institute of Certified Public Accountants), 1993, Feb. 2

American Institute of Certified Public Accountants. Government Accounting and Auditing Committee

January 1993

This proposed statement of position (SOP) provides reporting guidance for when a state or local gove...

Proposed statement of position : Financial reporting for investment partnerships : proposed amendment to AICPA audit and accounting guide Audits of investment companies ;Financial reporting for investment partnerships : proposed amendment to AICPA audit and accounting guide Audits of investment companies; Exposure draft (American Institute of Certified Public Accountants), 1993, Sept. 15

American Institute of Certified Public Accountants. Investment Companies Committee

January 1993

This proposed statement of position (SOP) would amend the Audit and Accounting Guide Audits of Inves...

Proposed authoritative statement : Prospective financial statements ;Prospective financial statements; Exposure draft (American Institute of Certified Public Accountants), 1984, June 27

American Institute of Certified Public Accountants. Auditing Standards Board

January 1984

This proposed Statement provides that an accountant who reports on, or consents to the use of his na...

Proposed statement of position : amendments to specific AICPA pronouncements for changes related to the NAIC codification ;Amendments to specific AICPA pronouncements for changes related to the NAIC codification; Exposure draft (American Institute of Certified Public Accountants), 2001, Apr. 2

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. NAIC Task Force

January 2001

This proposed AICPA Statement of Position (SOP) amends AICPA SOP 94-5, Disclosures of Certain Matter...

Proposed statement of position : the auditor\u27s consideration of internal controls over federal financial assistance programs under the Single Audit Act : proposed amendment to AICPA industry audit guide, audits of state and local governmental units and supersession of SOP 89-6, Example 26;Auditor\u27s consideration of internal controls over federal financial assistance programs under the Single Audit Act (Proposed amendment to AICPA industry audit guide, audits of state and local governmental units and supersession of SOP 89-6, Example 26); Exposure draft (American Institute of Certified Public Accountants), 1990, Mar. 21

American Institute of Certified Public Accountants. Government Accounting and Auditing Committee

January 1990

This proposed statement of position (SOP) would amend chapter 21 in the AICPA Industry Audit Guide A...

Proposed guide for prospective financial statements;Guide for prospective financial statements; Exposure draft (American Institute of Certified Public Accountants), 1983, Sept. 20

American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force

January 1983

This proposed guide provides guidance for management and other responsible parties regarding the pre...

Proposed statement of position : questions concerning accountants\u27 services on prospective financial statements : Proposed amendment to AICPA Guide for Prospective Financial Statements;Proposed amendment to AICPA Guide for Prospective Financial Statements : Questions concerning accountants\u27 services on prospective financial statements; Exposure draft (American Institute of Certified Public Accountants), 1988, Sept. 2

American Institute of Certified Public Accountants. Auditing Standards Division. Forecasts and Projections Audit Issues Task Force

January 1988

The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position ...

Proposed statement of position : accountant\u27s report on a review of a financial forecast contained in filings under federal securities statutes ;Accountant\u27s report on a review of a financial forecast contained in filings under federal securities statutes; Exposure draft (American Institute of Certified Public Accountants), 1982, Feb. 10

American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force

January 1982

This proposed Statement would supplement the Guide for a Review of a Financial Forecast. The Propose...

Proposed statement of position : accountants\u27 services on prospective financial statements for internal use only and partial presentations ;Accountants\u27 services on prospective financial statements for internal use only and partial presentations; Exposure draft (American Institute of Certified Public Accountants), 1989, Apr. 25

American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force

January 1989

The Forecasts and Projections Audit Issues Task Force developed this proposed statement of position ...

Proposed statement of position : report on a financial feasibility study ;Report on a financial feasibility study; Exposure draft (American Institute of Certified Public Accountants), 1982, Feb. 15

American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force

January 1982

This proposed Statement of Position illustrates an expanded form of report that can be used for fina...

Proposed statement of position : questions and answers on reasonably objective basis and other issues affecting prospective financial statements (Proposed amendment to AICPA guide to prospective financial statements) ;Questions and answers on reasonably objective basis and other issues affecting prospective financial statements (Proposed amendment to AICPA guide to prospective financial statements); Exposure draft (American Institute of Certified Public Accountants), 1990, Feb. 5

American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force

January 1990

The proposed SOP contains four questions and answers (Qs & As) that provide guidance to responsible ...

Proposed statement of position : auditor\u27s reports on statutory financial statements of insurance enterprises : proposed amendment to AICPA audit and accounting guide, Audits of property and liability insurance companies, and AICPA industry audit guide, Audits of stock life insurance companies ;Auditor\u27s reports on statutory financial statements of insurance enterprises : proposed amendment to AICPA audit and accounting guide, Audits of property and liability insurance companies, and AICPA industry audit guide, Audits of stock life insurance companies; Exposure draft (American Institute of Certified Public Accountants), 1994, Aug. 12

American Institute of Certified Public Accountants. Insurance Companies Committee

January 1994

This proposed statement of position (SOP) addresses auditors\u27 considerations in reporting on stat...

Proposed statement of position : reporting on separately issued summary financial information prepared by state or local governmental units : proposed amendment to the AICPA audit and accounting guide, Audits of state and local governmental units Reporting on separately issued summary financial information prepared by state or local governmental units : proposed amendment to the AICPA audit and accounting guide, Audits of state and local governmental units; Exposure draft (American Institute of Certified Public Accountants), 1993, Feb. 2

American Institute of Certified Public Accountants. Government Accounting and Auditing Committee

January 1993

This proposed statement of position (SOP) provides reporting guidance for when a state or local gove...

Proposed statement of position : Financial reporting for investment partnerships : proposed amendment to AICPA audit and accounting guide Audits of investment companies ;Financial reporting for investment partnerships : proposed amendment to AICPA audit and accounting guide Audits of investment companies; Exposure draft (American Institute of Certified Public Accountants), 1993, Sept. 15

American Institute of Certified Public Accountants. Investment Companies Committee

January 1993

This proposed statement of position (SOP) would amend the Audit and Accounting Guide Audits of Inves...

Proposed authoritative statement : Prospective financial statements ;Prospective financial statements; Exposure draft (American Institute of Certified Public Accountants), 1984, June 27

American Institute of Certified Public Accountants. Auditing Standards Board

January 1984

This proposed Statement provides that an accountant who reports on, or consents to the use of his na...

Proposed statement of position : amendments to specific AICPA pronouncements for changes related to the NAIC codification ;Amendments to specific AICPA pronouncements for changes related to the NAIC codification; Exposure draft (American Institute of Certified Public Accountants), 2001, Apr. 2

American Institute of Certified Public Accountants. Accounting Standards Executive Committee
American Institute of Certified Public Accountants. NAIC Task Force

January 2001

This proposed AICPA Statement of Position (SOP) amends AICPA SOP 94-5, Disclosures of Certain Matter...

Proposed statement of position : the auditor\u27s consideration of internal controls over federal financial assistance programs under the Single Audit Act : proposed amendment to AICPA industry audit guide, audits of state and local governmental units and supersession of SOP 89-6, Example 26;Auditor\u27s consideration of internal controls over federal financial assistance programs under the Single Audit Act (Proposed amendment to AICPA industry audit guide, audits of state and local governmental units and supersession of SOP 89-6, Example 26); Exposure draft (American Institute of Certified Public Accountants), 1990, Mar. 21

American Institute of Certified Public Accountants. Government Accounting and Auditing Committee

January 1990

This proposed statement of position (SOP) would amend chapter 21 in the AICPA Industry Audit Guide A...

Proposed guide for prospective financial statements;Guide for prospective financial statements; Exposure draft (American Institute of Certified Public Accountants), 1983, Sept. 20

American Institute of Certified Public Accountants. Financial Forecasts and Projections Task Force

January 1983

This proposed guide provides guidance for management and other responsible parties regarding the pre...

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