Updated as of July 1, 2019, Professional Standards is your comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws. Standards and related interpretations, to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.
New in 2019:
- Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements
- SAS No. 135, Omnibus Statement on Auditing Standards—2019
- SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
- SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports
- Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services
Additional changes to this year's publication include the following:
- Revisions to definitions and ethics interpretations in the Code of Professional Conduct
- Revisions to peer review standards and interpretations
Professional Standards includes these standards and sections:
- Auditing standards and interpretations
- Attestation standards and interpretations
- Accounting and review standards and interpretations
- Quality control standards
- Statements of Position—accounting, auditing and attestation
- AICPA Code of Professional Conduct
- AICPA bylaws
- Valuation services standards and interpretations
- Consulting services standards
- Peer review standards and interpretations
- Tax services standards and interpretations
- Policies for the CPE membership requirement and CPE standards
Bundle & save! Gain full access with these unique sets!
AICPA Professional Standards and Technical Questions and Answers - This set gives you access to auditing standards, professional standards as well as Statements of Position, bulletins and alerts.
Audit & Accounting Bundle - Gain access to auditing standards, professional standards and advice to help your plan and perform an audit. This set includes AICPA Professional Standards, Technical Questions and Answers, and the Audit and Accounting Manual.