Dean T. Carson II, C.P.A. |
Full Range CPA & Consulting Services in NY, CT, MA & TX, Select Services in other States by Inquiry / Fluent in Spanish
ph: 917-300-5190
alt: 917-231-7855
dean
Of Audits, Reviews, Compilations and the Broader Context of Audits in the Economy for Direct needs on Services and for Broad needs on Policy support.
In Draft and Refinement process but shared for Expediency:
DCarsonCPA on Domestic and Global Research and direct and support services on Audits, Reviews, Compilations, Risk Management, Corporate Governance, Compliance and Strong Controls including IT Audit and Risk + Cyber lines. Top Down, Bottom Up and End to End to help on the needs on the Economy and Financials for Economic Growth and Full Recovery in Pursuit of a more common return to the lines of Each Generation a Little Better Off in the Economy and Financials. It starts with a more common connection of the knowledge of Macro and Micro Financials at work for Value on teamwork to help on the Economy. Through the needs of Entities and Individual / Families and Communities to the broader lines of support to value at work in the Economy and Financials. Audit, Reviews and Compilations are key points on the lines.
A word in Context on DCarsonCPA and the Domestic and Global Lines of Cross Functional Economic, Financial, Legal, Technology, Industry, NGO, Non Profit, Government, Individual . Family, Community and Societal Research. We work from a unique perspective where the interconnection of Macro and Micro Financials, Legal, Technology and Societal needs correspond to the needs of Immediate, Foreseen, Foreseeable and Unforeseen Shareholders and Stakeholders in Societal Terms. We work for the Core of Value and the value at work in the Economy and Financials. The Debits and Credits are the bricks of the Economy which are secured by the Mortar of Standards, Laws, Rules and Corporate Governance in the Economy and Financials. Audits, Reviews and Compilations are elements of Functions where CPA's specifically connect on key workflows to help on structural integrity analysis of the Economy and Financials in varying degrees based on the nature of specific Engagements in the Economy and Financials. The Audit Function and IT Audit, Risk Management, Controls, Corporate Governance and Analysis are ALL key interdependent functions to help Industry, NGO, Non Profit, Governmental and Individual / Family / Community and Societal Shareholders and End Line Stakeholders work better together in context of Markets and the Financials at work as elements of Communications on Value and Standards in the Economy and Financials. We work from an evolving perspective of CPA + Analyst track skills mapped to Economic and Legal Research, Data, Communications and Technology lines at work as the backbone of value in today's Economy and Financials. Our unique perspectives on Macro and Micro Financials, Legal, Technology and Societal Research can add unique value to project and process teamwork for needs on Audit, Standards, Policy, Research, Analysis, Project workflows and more.
Audit is a Domestic and Global Value Service with many points of excellence knowledge and insight in the Economy and Financials. Our Value lines on Economic, Legal, Financial, Technology, Entity and Cross Sector Research bring unique value to related teamwork need as we rapidly work to refine and strengthen this page to domestic, global and cross economy context in the Aggregate.
There's a lot to cover here so it will take a while to fill this all in.... As stands.... This is a web resource in development for Services, Research and Broad Community Out Reach to help on Understanding. CPA's work in the Public Trust with Financials and are engaged therefore on a role of Client and Public Services. In these complex times, a more common awareness of the value, needs and purpose of Audits is key for the Economy. Visit us here as we rapidly will seek to complete this section on Audits in the Economy.
This page exists to share that we connect on the Audit lines as well as the lines on Financials, Taxation, Compliance, Analysis and Research. Read more below to understand Audit at large in the Economy as a start point of outreach to needs where we may connect on Services, Research or broad lines of support to the economy with knowledge for improvements.
CPAs operate in a complex modern environment that is bifocated to:
1. Private Company (Non Public Company) Audit
and
2. PCAOB driven Public Company (and Broker - Dealer Audits) Audits of Issuers.
At present we are focused on NON-PCAOB Private Company Audits, Reviews and Compilations but we keep the door open to future interests on the PCAOB Audit Side.
That stated we know and have worked wth some Strong Broker-Dealer and PCAOB Auditors previously and would help you to find resources for PCAOB Audit needs through referralas as relevant.
We are not PCAOB Registered but can work with NON-Audit elements of workflows for Public Companies / Issuers and Broker-Dealers.
In the spectrum of PCAOB Registration - that registration pertains to Audits but does not exclude supporting Managements need on Project workflows on Accounting, Taxation, (Financial or Business) Analysis or Compliance support and we welcome those work flows. On an as needed basis workflows will be precleared for suitability.
For more information Contact Us or inquire by e-mail info@dcarsoncpa.com
The DCarsonCPA Lines are unique lines of Integrated value for the key points where Teamwork and Technology meet here at DCarsonCPA to take the best of the lines to help on project teamwork. We exist in a unique space with deep lines on Lean Integrated Value originally conceived and designed to help on the critical needs of Boards, Directors, Senior Executives and Leadership needs at the Senior Most Levels of the Economy for the Executive, Legislative, Judicial Branches, Departments, Agencies, Ministries and Global Trade and Economic needs for the Domestic and Global Economy at home and abroad. They are lines built with the knowledge of Financials and Accounting and the broad lines of Analyst, Economist, Legal and Technology vison add cross sector Economic and Societal Research for an optimal line from which to benefit the needs of Entities AS vehicles which ultimately benefit the needs of Shareholders and Individuals / Families and Communities as the key Stakeholders in the Nation and the Critical needs for the Economy and Financials none the least of which are growth and renewal.
Some points in Context to where we Connect:
DCarsonCPA GRC Lines on Governance, Risk and Compliance
DCarsonCPA (E2E^2) Entity to Economy and Economy to Entity lines (see side right pannel slide set below.
Working with the CPA foundations, skills on advancing CFA lines and a deep drive to advanced Quantitative lines where Macro and Micro Financials, Legal, Technology, Communications and Cross Sector Societal, Financial and Economic Research meet to help on key needs in the Economy and Financials. Audit is a key Component of Risk Management, Coprorate Governance and Strong Controls in the Economy and financials and we are mapped in to help on Financial and IT Lines on related project needs.
A word in context explained in more detail:
Audit skills are key to the lines for GAAP, IFRS and OCBOA, for Taxation and for the Legal and Regulatory needs on Compliance as relevant elements of Assurance, Controls, Governance and Financials in the broader context of value at work in the Economy. Audit is a key control, check and cross check, corporate and entity governance and risk management function where ALL of our cross functional skills can bring value to help on critical needs in the Economy and Financials. They are key lines to the core of value in the Economy and Financials.
For more Contact Us or e-mail info@dcarsoncpa.com
Audits, Reviews and Compilations have very specific meanings in the world of Accounting. For US purposes Our membership body the AICPA explains more and we share for awareness:
AICPA Resources to explain on Audit vs. Review vs. Compilation
For more Contact Us or e-mail info@dcarsoncpa.com
The AICPA Defines Audit and Attest Standards that now interact with PCAOB Audit Standards.
PCAOB Audit Standards - PCAOB Standards are Government Mandated FederalStandards on Audit for Public Companies. Not ALL companies are covered under PCAOB lines- however any company with listed shares of Equity and Debt or Broker-Dealers that deal with these Debts and Shares and related Financial Services Companies in the Chain inlcuding but not limited to Banks, Insurance Companies and other aligned entities fall under the scope of PCAOB Audits as best defined on the PCAOB website. This is a brief introduction here to introduce the concept for futher awareness and learning.
AICPA Resources to explain on Audit vs. Review vs. Compilation
AICPA Audit Standards - a link to some of the general AICPA Audit Standards to learn more.
AICPA Compilation and Review Standards shared to specifically introduce and explain Reviews and Compilations for distinction as lesser service level procedures than Audits.
For more Contact Us or e-mail info@dcarsoncpa.com
Quick introduction to:
the IAASB on Global Audit Standards.
IFAC on Global Audit and Assurance.
We will with time introduce others for cross awareness here on Policy and Global Best Practices Lines.
For more Contact Us or e-mail info@dcarsoncpa.com
We will share here more as soon as we have time to update in the meantime...
The Audit System in any healthy system is an integrated element of Internal Controls that stands independent in function but critical to services. See our section on this page on Corporate Governance for more.
The Institute of Internal Auditors and the perennial classic Sawyers Internal Audit are the key points.
For more Contact Us or e-mail info@dcarsoncpa.com
We are a practice that integrates Services, Research and broad Public Outreach for growth in the Economy in balance to a relevant framework of Laws, Rules and Governance that support the Societal needs for Entity Accountability and Trust in Public Financial Systems where Industry, Non Profits, Government and Individual / Families meet in Markets in the Local, Multi-State, National, and Global Economy.
As such the resources that we share here pertain to areas where we may provide project level support, research for Entity needs on governance or broader lines of Outreach to help for the Societal needs on Policy and Awareness. In looking to the Policy lines we iincorporate Global points of knowledge to help in pursuit of broad lines on Policy lines at large at every level of the Economy.
Best lines on Economic, Legal and Financial Policy across sectors works with ideas and awareness and we grow with the experience of Global Awareness to se the value in a world of knowledge that can help on the needs in Audit, Accounting, Taxes, Complaince, Financials and more. But these are our Audit lines which focus on you guessed it - Audit for best awareness. These lines form a base line which is supplemented by daily ongoing economic research for current awareness to best support valid needs where we meet in th Economy.
For more Contact Us or e-mail info@dcarsoncpa.com
More to the lines on Risk Management, Audit, Internal Controls and Fraud Deterence here are some of the thought group lines on same:
ISOCO is the core Global Regulator point for Securities Industries in the G20
COSO is the key thought group on Internal Controls, Risk Management and Fraud Deterence
For more Contact Us or e-mail info@dcarsoncpa.com
Corporate Governance is that key point where Entity Level Governance is established from the Top where Boards and Directors work in oversight to Senior Executives and Management and Sets the tone.
DCarsonCPA on Corp Gov is our Daily Line of Global Research on Corporate Governance through the Lines of Boards and Directors in the Global Economy. THis is the key point where Entities are Governed through Boards to meet the needs on Strong Controls, Transparency, Accountabilty and Sustainability and the Top Down town to value the role of Internal Audit and Control Functions. The system of Strong Internal Controls in an Entity reflects the Lawful understanding of of an Entity that it is in fact accountable to Society in the broader estate where we all meet as stakeholders in the Economy and where certain laws and rules have been prescribes by Society and the ultimate stakeholders being Individuals and Families in the Economy for the Lawful conduct of business in adherence to societal norms and rules.
At the level of Corporate Governance we introduce key responsibilites like the needs for Annual Audits, Internal Audits and Strong Controls over the Books and Records that every business is required to maintain in the Economy for one of many rule sets including but not limited to GAAP and IFRS, Tax Rules, Compliance RUles and Best Practices of Entity Governance.
Corporate Governance, Strong Controls, Audit and Transaparency comes from the Top Down. If the Board and Senior Management lack commitment to Audit, the Entity will be at risk of poor Controls and Poor Controls weaken the value of Financials as a tool for understanding business activites and will open the door for many risks in business the worst of which would be fraud and misappropriation of Assets. Will be back soon to write more to help you understand the key value of Audit.
On a Global Scale Corporate Governance and Corporate Secretaries are key partners to Audit Committees and Strong Controls from the Board Level to the Business and back for Return Value to Entity Leadership. On the Societal level we have many laws and rules where Attorney's can explain in detail how Entities are accountable in legal terms. Our discussion is for the Financial, Operational an Societal terms of needs and awareness to the value of controls.
For more Contact Us or e-mail info@dcarsoncpa.com
Quick points in to follow up soon - ALL Government Entities also have accountable audit points and audit lines. Top lines include the Yellow Book as the Audit Guide and more.
For more Contact Us or e-mail info@dcarsoncpa.com
The Framework for IT Audit. Controls and Governance are critical in this age of Information. We share more on this on our resource pages for IT aligned Project Management and Business Analysis services AND our newly developing page on IT Integrity and Cyber Security in light of many recent challenges in the Economy.
Key points on the lines of Controls inlude ISACA and COBIT 5 these control systems are specifically relevent to IT Controls and cross connect with ANSI / ISO standards on Software and Technology Hardware level Controls on Audit.
In brief overview until we can return and complete this line
Controls for Non Profits are an Important area as they are in ALL sectors... we will add more here soon to note the main lines on Standards which come from many varied points on the line.
AICPA Non Profit Audit Resource Center
For more Contact Us or e-mail info@dcarsoncpa.com
To be completed soon as time permits...
Domestically:
The ACFE is the key organization on Fraud and Forensic Audits.
ACFE has a prominent role in partnering with Government, Regulators, Entities and Society to help on the most challenged of Audits or points where malfeasance and bad conduct with financials opens the door for serious needs on discovery.
ACFE has integrated standards which bring together principles from the AICPA and IIA lines but also intrduce specific needs in partnership with legal lines on financials.
For more Contact Us or e-mail info@dcarsoncpa.com
To add more soon every level of Entity that meets with public duties on financials generally has some slope intersect line with Regulatory and Compliance duties that may include Regulatory and Compliance reviews and Audits. This is most commonly apparent on Taxation but is also relevant on many other lines.
As we have time we will add more here, in the meantime visit our webpage on Compliance and Regulatory Reporting to learn more.
For more Contact Us or e-mail info@dcarsoncpa.com
Provided here for Academic Awareness Third Party Lines on relevant Audit Technology (as time permits to update):
DCarsonCPA on AUDIT - For Services, Research and Broad Outreach with knowledge that can help for the Economy.
We support Public and Private Companies on:
Advisory
Project Consulting
Strategy and Operations
Financial Analysis and Related Research including Accounting Policy.
Business Analysis / Project Management
For Audits we support:
Private Companies
and
Project Teamwork for Public and Private Company Internal Controls, Financials, Risk Management, Compliance and Audit as eligible and relevant.
Contact Us or e-mail to info@dcarsoncpa.com
Note: We are not currently covering the needs of Public Companies / Issuers on Audits but are open for support lines on Internal Controls, Corporate Governance, Compliance, Risk Management, Analysis, Cyber Security IT audit suppot and other key points in the Economy and Financials.
We are NOT a PCAOB registered Practice at present. Which makes us a strong business support service provider for PCAOB firms in need of periodic staffing or project support for clients.
PCAOB is the Public Company Accounting Oversight Board mandated by Legislation for the oversight of Auditors of Issuers / Public Companies registered on stock exchanges and for Broker-Dealers.
Flash Points to be aware of:
DOJ Foreign Corrupt Practices Act
Proxy Voting and Shareholder Activism
Some Links for awareness:
Proxy Montior for Info on Share Holder Activism
RR Donnelly Report on Shreholder Activism
CFAI 13F Watch on Shareholder Activism
Seeking Alpha on how SEC 13D Forms are used by Investors
SEC Office of the Whistleblower
IIA on Internal Audit / Sawyers IA
Gov Lines:
GAGAS
Yellow Book
Grants Compliance
OMB Circular A - 133
OMB Circular A - 122
Cost Segregation
DCarsonCPA MFC Lines post on Select Requirements on the Single Audit Act
DCarsonCPA MFC lines post on CARS / CASA and CASB
GAO
OIGs
Regulatory Compliance
Mock Audits
Laws, Rules, Manuals, Forms and Filings
Attorney Bulletins
State AGs
Compliance Bulletins
Arbitration
Regulatory Cases
Enforcement
Tax Audits
Compliance Audits
DCarsonCPA The Board Room on Corporate Governance, Risk Management and Growth Lines.
IASSB on Global Audit Standards
OTOT (On Topic Off Topic - related lines on Risk + Reg Audit lines):
Internal Controls and Executive Accountability:
SEC Small Business Sox 404 Guide
DCarsonCPA Related Reference Lines:
DCarsonCPA PM / BA lines integrating value on ICT, Data, Communications, Financials and Tech lines.
DCarsonCPA on Accounting Policy
DCarsonCPA E2E^2 Entity to Economy and Economy to Entity Lines on Domestic and Global Research on the Economy and Financials.
DCarsonCPA on IT Governance, Data, Risk Management and Structural Integrity.
DCarsonCPA MFC (Growth and Risk) Lines as the point constraints on value in the Economy and Financials.
DCarsonCPA MFC, ICT, Cloud and Mobile Innovation Lines.
DCarsonCPA Global and Domestic Economic Research
DCarsonCPA on Compliance and Regulatory Audits
DCarsonCPA Payroll and Benefits Audits
DCarsonCPA Pensions and Investment Cycles (DCarsonCPA PIRI Lines)
DCarsonCPA on Audits and Controls
DCarsonCPA on Accounting Policy
DCarsonCPA the Key Points
ISACA COBIT 5 on IT Governance and Audit Lines this is a Technology age of immediate urgency to fully integrate Data and Techology with Financial audits to help on the Economy.
For more Contact Us or e-mail info@dcarsoncpa.com
Copyright © 2010 - 2022 Dean T. Carson II, C.P.A.. All rights reserved.
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Full Range CPA & Consulting Services in NY, CT, MA & TX, Select Services in other States by Inquiry / Fluent in Spanish
ph: 917-300-5190
alt: 917-231-7855
dean