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AICPA Professional Standards Overview 


 
AICPA Professional Standards Don't miss the June 2012 edition of AICPA Professional Standards.

Professional Standards offers a comprehensive source of pronouncements issued by the AICPA. Pronouncements are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected. Professional Standards includes
  • Statements on Auditing Standards and Related Auditing Interpretations [AU]
  • Statements on Auditing Standards and Related Auditing Interpretations (Clarified) [AU-C]
  • Statements on Standards for Attestation Engagements and Related Attestation Engagements Interpretations
  • Statements on Standards for Accounting and Review Services and Related Accounting and Review Services Interpretations
  • Code of Professional Conduct
  • Bylaws
  • Statements on Standards for Valuation Services and Related Interpretations 
  • Statements on Standards for Consulting Services
  • Statements on Quality Control Standards
  • Standards for Performing and Reporting on Peer Reviews and Related Interpretations
  • Statements on Standards for Tax Services and Related Interpretations
  • Statements on Responsibilities in Personal Financial Planning Practice
  • Statements on Standards for Continuing Professional Education Programs and Interpretations

The 2012 edition releases the following standards:

  • Statements on Standards for Continuing Professional Education Programs and Interpretations
  • SAS No. 126, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern (Redrafted)
  • SAS No. 125, Alert That Restricts the Use of the Auditor's Written Communication
  • SAS No. 124, Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country
  • SAS No. 123, Omnibus Statement on Auditing Standards-2011
  • SAS No. 122, Clarification and Recodification
  



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