AICPA Professional Standards
Your comprehensive source of professional standards and interpretations issued by the AICPA.

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Product details

Who Will Benefit

  • Practitioners performing attestation engagements
  • Practitioners performing preparation, compilation, and review services

Key Topics

  • SAS No. 138 and SSAE No. 20 amend various AU-C and AT-C sections, respectively, in AICPA Professional Standards, to align the materiality concepts discussed in AICPA Professional Standards with the description of materiality used by the U.S. judicial system, the auditing standards of the PCAOB, the SEC, and the FASB.
  • SAS No. 139 aligns AU-C sections 800, 805, and 810, with the reporting provisions of SAS No. 134 and other recently issued SASs. The issuance of SAS No. 139 is another step in finalizing the AICPA's Auditor Reporting suite of standards
  • SAS No. 140 completes the ASB's yearlong effort to conform GAAS with the reportingprovisions of SAS No. 134 and other recently issued SASs. In addition, certain other AU-C sections in AICPA Professional Standards have been amended to reflect practice issues that have arisen since the most recent revisions to these AU-C sections, and AU-C section 935 has also been amended to be consistent with current governmental requirements.
  • SAS No. 141 delays by one year the effective dates of SAS Nos. 134-140 (which, among other things, substantially changes the auditor’s report) from December 15, 2020, to December 15, 2021, and also permits early implementation of this suite of standards. As a result of the COVID-19 pandemic, the Auditing Standard Board (ASB) believes it is in the public interest and a welcome relief to members to issue this standard.
  • SSAE No. 19 provides flexibility to a practitioner's ability to perform an agreed-upon procedures engagement.
  • SSARS No. 25 amends AR-C sections 60, 70, 80, and 90 in AICPA Professional Standards. SSARS No. 25 will result in more consistent performance of engagements performed in accordance with SSARSs by aligning engagement performance requirements more closely to both international standards and GAAS.
  • SOP 20-provides guidance to practitioners for engagements to examine and report on aspects of a firm's claim of compliance with the 2020 edition of the Global Investment Performance Standards (a verification). It also provides guidance on engagements to examine and report on any of the firm’s composites or pooled funds and their associated GIPS reports (a performance examination).

Updated as of June 1, 2020, 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.

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

New in 2020:

  • Statement on Auditing Standards (SAS) No. 138, Amendments to the Description of the Concept of Materiality
  • SAS No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134
  • SAS No. 140, Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137
  • SAS No. 141, Amendment to the Effective Dates of SAS Nos. 134-140
  • Statement on Standards for Attestation Engagements (SSAE) No. 19, Agreed-Upon Procedures Engagements
  • SSAE No. 20, Amendments to the Description of the Concept of Materiality
  • Statement on Auditing Standards for Accounting and Review Services (SSARS) No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions
  • Statement of Position (SOP) 20-1, Reporting Pursuant to the 2020 Global Investment Performance Standards

Addition of Pre-SAS No. 134 U.S. Auditing Standards - AICPA (Clarified) [AU-C] section Additional changes to this year's publication include the following:

  • Revisions to auditing standards
  • Revisions to Statements of Position
  • Updates to AICPA/NASBA joint CPE standards
Ratings and reviews

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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