Discuss the role of The American Institute of Certified Public Accountants and their role in advising the FASB and setting the auditing standards to be followed by Public Accounting Firms.

Accounting for healthcare
: Accounting Fundamentals for Health Care Management
Articles and Websites:( ADDITIONAL SOURCES AND READING)
Sarbanes-Oxley: Impetus for Enterprise Risk Management HFMA August 2007 by Edward Giniat and Joseph Saporito
National Health Care Billing Audit Guidelines: http://www.aamas.org/news/natl-audits-guidelines.html
Internal Audits Can Safeguard Hospital Revenue HFMA September 2013 by Barbara Allen
Tap Your Internal Audit Department to Support Capital Management HFMA March 2011 by Steve Womack.
Cite all of your sources; typically you will have at least one citation for each paragraph and multiple citations in a single paragraph if that paragraph includes information from multiple source.
Avoid quotations when possible; please try to paraphrase as much as possible integrating information from your sources throughout your paper.
(HFMA and your textbook are acceptable sources).
ASSIGNMENT: (8 PAGES). Please use eight professional and/or scholarly references:
Provide an overview of the standards setting industry topic and a review of its historical roots including the roles of the Securities Exchange Commission (SEC) The Financial Accounting Standards Board (FASB) and The American Institute of Certified Accountants (AICPA). .
Provide an overview of the role of the U.S. Securities and Exchange Commission (SEC) and it oversight responsibilities as related to the Public Company Accounting Oversight Board (PCAOB) the Sarbanes-Oxley Act of 2002 and the Dodd-Frank Act..
Provide an overview of the Financial Accounting Standards Boards (FASB) goals and mission. Discuss the predecessor to FASB the Accounting Principles Board (APB) and the principle reasons for creating a new rule-making body. Also discuss the FASBs regulatory relationship with the SEC in standard setting..
Discuss the role of The American Institute of Certified Public Accountants and their role in advising the FASB and setting the auditing standards to be followed by Public Accounting Firms. Also consider the relationship of the AICPA to other authoritative rule making boards such as The International Accounting Standards Board (IASB) The Government Accounting Standards Board and the HFMA Principles and Practice Board.

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