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PCAOB Standards and Related Rules
Understand newly approved PCAOB standards for auditors of public companies through this comprehensive resource, which features updated staff guidance and a new question and answers section.

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PDF

  • Adobe® Acrobat® Reader 8 or higher
Product details

Satisfy investors with accurate and independent audit reports

Key Topics

  • Auditing (reorganized standards), attestation and interim standards
  • PCAOB Staff Guidance
  • Select Rules of the Board

Who Will Benefit?

  • Auditors of public companies

This 2018 edition of the AICPA's PCAOB Standards and Related Rules features:

  • Recently approved standard: "The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (AS 3101)" that requires the auditor to provide new information about the audit—and make the auditor's report more informative and relevant to investors and other financial statement users
  • Updated staff guidance.
  • New question and answers section.
  • Updated guidance for firms filing the new Form AP.
  • New Staff Audit Practice Alert to assist auditors in applying PCAOB standards when auditing companies' implementation of the new FASB revenue accounting standard.
  • Confirming changes due to pronouncements and other activity including updated staff guidance.
Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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$189.00
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