AICPA Gaming Accounting & Audit Guide
• AICPA Casino Audit Guide o The AICPA Audit and Accounting Guide Audits of Casinos (the Guide) was originally issued in 1984. The Guide was not revised or amended, other than for conforming changes, since its issuance until 2011 (updated in 2014 and 2017).
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AICPA Gaming Accounting & Audit Guide
• Why the need for change? o Shift from primarily table games when original casino guide established to slot play. o Impact of technology. o Impact of multiple jurisdictions and the introduction of Native American gaming. o Diversity in practice. o Accounting and auditing issues not contemplated in the existing Guide.
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BlueBird CPAs
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