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Authoritative Standards Publications

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.

Spotlight

	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. 122–125), 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.

New Edition!

	PCAOB Standards and Related Rules offers a comprehensive source of PCAOB standards and related guidance, including the following: PCAOB Auditing Standards and Interim Standards PCAOB Staff Guidance Select Rules of the Board Select PCAOB Releases

Issued as of January 2013, PCAOB Standards and Related Rules is updated to include the following:

Auditing Standard No. 16, Communications with Audit Committees
PCAOB Staff Guidance section 400.08, Auditing Standard No. 8, Audit Risks in Certain Emerging Markets
PCAOB Staff Guidance section 400.09, Auditing Standard No. 9, Assessing and Responding to Risk in the Current Economic Environment
PCAOB Staff Guidance section 400.10, Auditing Standard No. 10, Maintaining and Applying Professional Skepticism in Audits
PCAOB Release No. 2012-004, Auditing Standard No. 16, Communications with Audit Committees; Related Amendments to PCAOB Standards; and Transitional Amendments to AU Sec. 380

For more information about the 2013 edition and how to purchase it, visit our dedicated PCAOB Standards and Related Rules page.

Recently Issued AICPA Standards

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

Standards for Performing and Reporting on Peer Reviews and Interpretations

AICPA Authoritative Literature Online

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.

Experience the AICPA Online Professional Library today!

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Permission to Reuse Content

If you would like to reprint or reuse material from an AICPA publication, AICPA Rights and Permissions is available to assist you.

Featured Products

Codification of Statements on Standards for Accounting and Review Services

Get the most up-to-date resource available to assist you with executing accurate and compliant compilation and review engagements. This essential reference is indexed and organized by subject and fully updated as of January 2013.

Codification of Statements on Standards for Attestation Engagements

This essential reference is fully updated as of January 2013, and will help you find the information you need to perform your attestation engagements efficiently and effectively. The standards and interpretations are fully indexed and organized by subject matter.