This comprehensive guide has been designed to be beneficial for a wide range of professionals including those within the investment company industry as well as those practicing in small regional and large accounting and auditing firms the guide provides auditing considerations applicable for practitioners conducting audits of both registered and nonregistered investment companies ie aicpa and pcaob audits. This comprehensive guide has been designed to be beneficial for a wide range professionals including those within the investment company industry as well as those practicing in small regional and large accounting and auditing firms the guide provides auditing considerations applicable for practitioners conducting audits of both registered and nonregistered investment companies ie aicpa and pcaob audits. This comprehensive guide has been designed to be beneficial for a wide range professionals including those within the investment company industry as well as those practicing in small regional and large accounting and auditing firms the guide provides auditing considerations applicable for practitioners conducting audits of both registered and nonregistered investment companies ie aicpa and pcaob audits. Whether you are a financial statement preparer or auditor it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies this 2018 guide provides authoritative how to accounting and auditing advice including implementation guidance and illustrative financial statements and disclosures. Whether you are a financial statement preparer or auditor it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies this 2018 guide provides authoritative how to accounting and auditing advice including implementation guidance and illustrative financial statements and disclosures