Professional Standards

Publisher: AICPA
  • $179.00-$229.00
    Professional Standards Availability : In Stock Product #: APS17P
    AICPA Member: $179.00
    Non-Member: $229.00
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    Professional Standards Availability : Online Access Product #: WPS-XX
    AICPA Member: $159.00
    Non-Member: $199.00

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, and the AICPA Code of Professional Conduct and Bylaws.

To help you apply the standards in specific circumstances, standards and related interpretations are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. This year's edition includes the clarified attestation standards in SSAE No. 18 which became effective on May 1, 2017, and, Attestation Standards: Clarification and Recodification, issued in April 2016. The Auditing Standards Board has redrafted the standards in accordance with the clarity drafting conventions and differentiated them from the pre-clarity standards with the AT-C, identifier.

The addition of objectives and definitions in each AT-C section and separation of requirements from application and other explanatory material makes the attestation standards easier to read, understand, and apply. Additionally, a new attestation interpretation describes conditions for practitioners who wish to perform and report on an attestation engagement in accordance with AICPA attestation standards in addition to another set of attestation standards.

Key Features & Benefits

  • The new, clarified attestation standards provide a framework (a set of rules) for creating an attestation engagement that meets client needs
  • SSARS No. 22 completes the SSARS clarity project
  • SSARS No. 23 amends all AR-C sections to make financial statement preparation standards applicable to prospective financial information, and make compilation standards applicable to compilations of prospective financial information, pro forma financial information, and other historical financial information

Who Will Benefit?

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


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.

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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.

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About the Publisher


About the AICPA
The American Institute of CPAs (AICPA) 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.