Practice Alert 00-3 issued on Auditing Construction Contracts - Brief Article

Practice Alert 00-3, Auditing Construction Contracts, has been issued. This Alert documents "best practices" for auditing construction contractors and companies using the percentage-of-completion method of accounting.

The alert is included in copies of this newsletter being mailed to members in public accounting. Members in other segments wishing to obtain a copy should visit www.aicpa.org/pubs/cpaltr/index.htm (go to the Sept. 2000 issue) or dial 201/938-3787 from a fax machine and key in document no. 1566.

All previously issued Practice Alerts have been updated for professional literature that has been issued subsequent to the issuance of the original Practice Alert. The updated Practice Alerts can be found on the SEC Practice Section's page of the AICPA Web site at www.aicpa.org/members/div/secps/lit/practice.htm.

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