In today’s increasingly complex financial accounting and reporting and regulatory environment, the AICPA remains committed to the preparation of high-quality financial reporting and the performance of high-quality audit, attest, and nonaudit services. AICPA authoritative standards publications provide accounting professionals the authoritative standards of the Financial Accounting Standards Board, Governmental Accounting Standards Board, Public Company Accounting Oversight Board, AICPA's Auditing Standards Board (ASB), AICPA's Accounting and Review Services Committee (ARSC), and other AICPA senior technical committees. These authoritative standards are published both electronically and in print, designed to be useful wherever you are – in the office, in the field, on the go.

    New Edition 

    Professional Standards 2013   Don't miss the June 2013 edition of AICPA Professional Standards.

    Professional Standards is your comprehensive source of auditing and attestation pronouncements issued by the AICPA, and includes 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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.

    This year’s edition of Professional Standards continues to retain the preclarified standards to aid your audits for which the preclarified standards are still effective. It also includes a section detailing the applicability and integration of AICPA professional standards and PCAOB standards.

    Changes to this year’s publication include the following:
    • SAS No. 127, Omnibus Statement on Auditing Standards—2013: amendments to AU-C sections addressing group audits and special-purpose frameworks
    • Three new ethics interpretations
    • Extensive conforming changes to the attestation and compilation and review standards to reflect the effective date of the clarified auditing standards

    Professional Standards is available in two formats to meet your needs: paperback and one-year online subscription (free trial available).

    For more information, visit our dedicated Professional Standards page.


    SAS 2013 Codification New for 2013, the Codification of Statements on Auditing Standards, the Codification of Statements on Standards for Attestation Engagements, and the Codification of Statements on Standards for Accounting and Review Services are now available.

    These products can assist you with your audits and attest and compilation and review engagements.

    The clarified auditing standards are now in effect (as of December 15, 2012) and you don’t want to be without the most up-to-date guidance for conducting your audits. This edition of the Codification of Statements on Auditing Standards contains everything you need for compliance, including:

    • New SAS No. 127: Omnibus Statement on Auditing Standards—2013.
    • New SAS No. 126: The Auditor’s Consideration of An Entity’s Ability to Continue as a Going Concern (Redrafted).
    • Clarity standards (SAS Nos. 122125), updated through the most recent releases.
    • The pre-clarity standards, available for any outstanding prior year audits.

    Check out the "Featured Products" box for more information on the Codification of Statements on Standards for Attestation Engagements and Codification of Statements on Standards for Accounting and Review Services.

    Recently Issued AICPA Standards 

    SAS No. 127, Omnibus Statement on Auditing Standards—2013

    Standards for Performing and Reporting on Peer Reviews and Interpretations

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    Stay up to date on new and revised authoritative standards with a subscription to the AICPA Online Professional Library! New material is added monthly, giving you anytime, anywhere access to the most recent updates to AICPA authoritative literature, as well as many of our accounting and auditing publications,  the Management of an Accounting Practice Handbook, and Accountant’s Business Manual. The online version of the authoritative literature makes research easy with a powerful search engine, extensive linking within and between titles, and other new or enhanced tools and navigational aids.

    Many subscription options are available including individual titles and several library options. The complete list of available subscriptions provides additional details as well as quick links for subscribing to the AICPA Online Professional Library offerings.

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