Professional Standards

Publisher: AICPA
  • $179.00-$229.00
    Professional Standards In Stock Product #: APS16P
    AICPA Member: $179.00
    Non-Member: $229.00
  • $159.00-$199.00
    Professional Standards Online Access Product #: WPS-XX
    AICPA Member: $159.00
    Non-Member: $199.00

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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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
  • AICPA Bylaws
  • 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


Get even more value with the AICPA Professional Standards and Technical Practice Aids Set or the Audit & Accounting Bundle. These unique bundles offer a full range of applicable content to meet your accounting and auditing needs. Follow the links above for more details.

Discounted Multi-User Subscriptions

In addition to individual subscriptions, the AICPA offers multi-user subscriptions, which follow a concurrent usage model. Under this model, a subscription can be purchased for any number of users who may need access to the product at the same time. The number of seats purchased for a multi-user subscription does not need to reflect the total number of employees; rather, how many employees will need to access the product during the same time frame. For example, your firm may have 10 employees, of which only 3 may need access to the OPL subscription at the same time; therefore, you only need to purchase 3 seats under the multi-user/concurrent model. Click here for more information or call 888-777-7077.

System Requirements

About the Publisher


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.

Product Reviews