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Publications

PCAOB Standards and Related Rules

  • $149.00-$189.00
    PCAOB Standards and Related Rules Availability : Backordered Product #: APCAOB18P
    AICPA Member: $149.00
    Non-Member: $189.00
  • $139.00-$179.00
    PCAOB Standards and Related Rules Availability : Online Access Product #: WPC-BX
    AICPA Member: $139.00
    Non-Member: $179.00

This 2018 edition of the AICPA's PCAOB Standards and Related Rules includes the newly approved standard The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (AS 3101).

Pursuant to PCAOB Release No. 2017-001 dated June 1, 2017, the PCAOB adopted a new auditor reporting standard and related amendments that will require 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. The standard and related amendments were subsequently approved by the SEC on October 23, 2017, and are effective for audits of fiscal years ending on or after December 15, 2017 (except for the "Critical Audit Matters" section of the standard and related amendments, which have a phased effective date).

This 2018 edition also features updated staff guidance, including a new question and answers section, updated guidance for firms filing the new Form AP, and a new Staff Audit Practice Alert to assist auditors in applying PCAOB standards when auditing companies' implementation of the new FASB revenue accounting standard.

Key Features & Benefits

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

Updates

  • PCAOB Release 2017-001, The Auditor's Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion and Related Amendments to PCAOB Standards
  • Confirming changes due to pronouncements and other activity including updated staff guidance

Who Will Benefit

  • Auditors of public companies

System Requirements

About the 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.