Product Image

Investment Companies - Audit and Accounting Guide

Publisher: AICPA
Availability: Varies by Format (See Below)
See Below To Add To Cart
View Online Catalog
Print This Page
Available Formats:  Online Subscription | Paperback | eBook | See All

Updated as of May 1, 2013, this edition provides an up-to-date review of the latest auditing and regulatory guidance specific to investment companies. This edition also incorporates the latest relevant accounting pronouncements, with an expanded look at FASB ASU No. 2011-04.

You’ll receive authoritative how-to advice for investment company accounting and auditing, including implementation guidance and illustrative financial statements and disclosures.

To ensure compliant auditor’s reports, you’ll also have access to illustrative report templates that conform with new headings and format requirements in AU-C sections 700 and 705. Accompanying management representation letter templates have also been conformed to the new clarified audit standards.


  • Fair Value Measurement Disclosure Requirements—Get informed and utilize the best practices provided in the guide’s full integration of FASB ASU 2011-04, including the investment company-specific implementation guidance and investment company-specific illustrative financial statements and disclosures.
  • Auditor’s Report—Ensure you’re compliant with the clarified guidance and the new headings and format requirements in AU-C sections 700 and 705. Newly revised illustrative management representation letters are also provided in this edition.
  • All auditing content has been fully conformed to changes resulting from the ASB Clarity Project.
  • Includes the latest auditing and regulatory guidance specific to investment companies.
  • Includes discussion and interpretive guidance associated with FASB ASU 2011-03, ASU 2011-11, and ASU 2012-04.
  • Global Investment Performance Standards (GIPS) guidance and example illustrative reports -- newly updated to conform with Statement of Position (SOP) 12-1, Reporting Pursuant to the Global Investment Performance Standards

Online Subscription > AICPA Online Professional Library. Your subscription includes the corresponding Audit Risk Alert, content updates and unlimited online access for 1 year. AICPA Online Professional Library – your source for the latest guidance, information, and standards on a variety of accounting & auditing, industry-specific, and practice management topics. Subscribe to the product, bundle, or library that best meets your organization's needs. Click here for more information.

Investment Companies Audit Guide and Audit Risk Alert
Online Subscription
Product# WIN-XX
Availability: Online Access 1 Year
For registered users only
AICPA Member:$89.00
Your Price:$109.00
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.