（2008）The shifting Paradigm in Business Reporting and Assurance（AICPA）.pdfVIP

AICPA Assurance Services Executive Committee Whitepaper “The Shifting Paradigm in Business Reporting and Assurance” Abstract: The purpose of this whitepaper is to highlight significant trends which give rise to emerging reporting and assurance opportunities and needs. This paper is published by the AICPA Assurance Services Executive Committee with the intent of helping to build awareness of these trends and opportunities and to lay out a plan that supports the continued importance and sustainability of the accounting profession in a changing world. The subject matter outlined in this paper is of interest to AICPA members, including both members in public practice and business and industry, those in the accounting profession as a whole, and other participants in the business reporting process including producers and cons umers of business information. By Amy Pawlicki Director of Business Reporting, Assurance and Advisory Services and XBRL, AICPA On behalf of the AICPA Assurance Services Executive Committee Copyright © 2008 by American Institute of Certified Public Accountants, Inc. All rights reserved. For information about the procedure for requesting permission to make copies of any or part of this work, please visit or call (978) 750-8400. 1 Table of Contents: 1) Executive Summary………………………………………………………PAGE 3 2) The Paper Paradigm: Current State of Business Reporting and Assurance …………………………………………………………………………PAGE 5 3) Forces of Change and Implications for the Future of Reporting and Assurance ………………………………………………