TAILIEUCHUNG - AMERICAN INSTITUTE OF CPAs GLOSSARY OF TERMS, ACRONYMS, AND ABBREVIATIONS

The AICPA Government Performance and Accountability Committee (GPAC) represents CPAs working in all levels of federal, state and local government. It also serves the public who depend on CPAs to help ensure government accountability. The mission of the GPAC is to 1) promote greater government accountability and the integrity of government operations, information and information systems, 2) promote and encourage increased participation and involvement by CPAs in government within the AICPA, 3) enhance the professional image and value of CPAs in government, 4) provide advice and counsel to the Institute on the needs of CPAs in government,. | AMERICAN INSTITUTE OF CPAs GLOSSARY OF TERMS ACRONYMS AND ABBREVIATIONS A Accounting and Review Services Committee ARSC AICPA committee whose objective is to develop on a continuing basis procedures and standards of reporting by CPAs on the types of accounting and review services a CPA may render in connection with unaudited financial statements as well as unaudited financial information of an entity that is not required to file financial statements with a regulatory agency in connection with the sale or trading of its securities in a public market. Accounting Principles Board APB Standards-setting body for accounting principles that issued its opinions from November 1962 to June 1973. Succeeded by Financial Accounting Standards Board. Accounting Standards Executive Committee AcSEC AICPA committee whose objective is to determine Institute technical policies regarding financial accounting and reporting standards. As a senior technical committee it is authorized to make public statements without clearance from Council or the Board of Directors on matters related to its area of practice. Accredited in Business Valuation ABV Credential in business valuation awarded by the AICPA to those who have met prescribed requirements and passed an examination. Adverse Opinion Auditor s opinion which states that financial statements do not fairly present the financial position results of operations or cash flows in conformity with generally accepted accounting principles. Agreed Upon Procedures Specific procedures agreed to by a CPA a client and usually a specified third party. The report states what was done and what was found. Additionally the use of the report is restricted to only those parties who agreed to the procedures. AICPA Board of Directors Executive Committee of Council which directs Institute activities between Council meetings. It is comprises of 23 members. AICPA Council AICPA governing body which determines Institute procedures and policies. It comprises of .

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