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Publications

PCAOB Standards and Related Rules

Publisher: AICPA
  • $149.00-$189.00
    PCAOB Standards and Related Rules In Stock Product #: APCAOB16P
    AICPA Member: $149.00
    Non-Member: $189.00
  • $139.00-$179.00
    PCAOB Standards and Related Rules Online Access Product #: WPC-BX
    AICPA Member: $139.00
    Non-Member: $179.00

This 2016 edition of the AICPA’s PCAOB Standards and Related Rules is a two volume set that incorporates both the reorganized PCAOB standards and pre-reorganized standards. The PCAOB reorganized its auditing standards to generally follow the flow of the audit process, which will help users more easily navigate the standards.

Pursuant to PCAOB Release No. 2015-02, Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules, dated March 31, 2015, the PCAOB adopted amendments reordering and renumbering existing PCAOB auditing standards in their entirety, without redrafting the auditing standards or making substantive changes to the requirements of the standards. However, certain auditing standards believed to be unnecessary under the reorganization have been rescinded. The amendments were subsequently approved by the SEC on September 17, 2015, and are effective as of December 31, 2016. Auditors may begin to use and reference the reorganized standards prior to December 31, 2016.

This new 2016 edition of the AICPA’s PCAOB Standards and Related Rules is a comprehensive source of PCAOB standards and related guidance, including:

  • Auditing, Attestation, and Interim Standards (reorganized and pre-reorganized standards)
  • PCAOB Staff Guidance
  • Select Rules of the Board
  • Select PCAOB Releases

Updates:

  • PCAOB Release No. 2015-002, Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Standards and Rules
  • Conforming changes due to pronouncements and other activity

Who Will Benefit:

  • Auditors of public companies

System Requirements

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.