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Updated as of May 1, 2016, Professional Standards is your comprehensive source of professional standards and interpretations issued by the AICPA, including auditing and attestation, accounting and review services pronouncements, and 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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.
This year’s edition includes the newly clarified Statements on Standards for Attestation Engagements in SSAE No. 18, Attestation Standards: Clarification and Recodification issued in April 2016.
Redrafted in accordance with the clarity drafting conventions and differentiated from the pre-clarity standards with the identifier “AT-C,” the attestation standards are easier to read, understand, and apply by establishing objectives and definitions in each AT-C section, and separating requirements from application and other explanatory material.
Additional changes to this year’s publication include:
Statement on Auditing Standards (SAS) No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements
SAS No. 131, Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements
One new auditing interpretation
One new accounting and review interpretation
One new ethics interpretation
Professional Standards includes:
SASs and auditing interpretations
Statements on Standards for Attestation Engagements (SSAEs) and attest interpretations
Statements on Standards for Accounting and Review Services (SSARSs) and interpretations
Statements on Quality Control Standards (SQCSs)
Statements of Position – Accounting, Auditing and Attestation
AICPA Code of Professional Conduct
Statement on Standards for Valuation Services (SSVS) and interpretations
Statement on Standards for Consulting Services (SSCS)
Peer Review Standards and interpretations
Tax Services Standards and interpretations
Policies for the Continuing Professional Education (CPE) Membership Requirement and CPE Standards
Who Will Benefit?
CPAs who require a comprehensive source of AICPA professional standards