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National Construction Industry Conference 2013

AICPA A&A Guide and Risk Alert Update

‐ Dec 5, 2013 12:00pm

Construction industry accounting is a unique field. There are many resources available to you, two of which are published by the AICPA: the A&A Guide — Construction Contractors and the Real Estate/Construction Industry Developments Audit Risk Alert. The Guide provides guidance on recent developments, while the Alert focuses on current and emerging issues and developments. Using an illustrated sample, we will discuss various aspects of a
contractor’s financial statements, such as:
• Independent Auditors’ Report
• Consolidated balance sheets, statement of income
• Notes to consolidated financial statements, including disclosures of multi-employer pension plans
• Key issues identified in the audit risk alert and related accounting issues


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