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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

	This year's edition includes the codification of SAS Nos. 122–125, the culmination of the Auditing Standards Board’s (ASB’s) Clarity Project. This two-volume codification is a vital resource for your audit engagements.

This paperback is current as of January 2012. Any updates made after that date are available in the online version of Professional Standards. This online resource always contains the most up-to-date version of the codified information.

2011 Professional Standards Paperback

	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 Pronouncements are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.

Issued as of June 2011, Professional Standards includes four new standards:

SAS No. 121
SSARS No. 20
SSAE No. 17
SQCS No. 8

With purchase of the 2011 edition you will receive, at no additional cost, the companion booklet The Clarity Project: Background and Resources.

For more information about the 2011 edition and how to purchase it, visit our dedicated Professional Standards page.

Recently Issued AICPA Standards

SAS No. 125, Alert That Restricts the Use of the Auditor's Written Communication

SAS Nos. 122–124:

No. 122, Clarification and Recodification
No. 123, Omnibus Statement on Auditing Standards-2011
No. 124, Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country

AICPA Authoritative Literature Online

Offered in several formats, including online, the AICPA authoritative literature, many of our accounting and auditing publications, as well as the Management of an Accounting Practice Handbook, and Accountant’s Business Manual, are available through the AICPA Online Professional Library. The online version makes research easy with a powerful search engine, extensive linking within and between titles, and other new or enhanced tools and navigational aids. Plus, with the online version, you have the most current content at your fingertips.

Many subscription options are available including individual titles and several library options. Click here for additional details or to subscribe to the AICPA Online Professional Library offerings.

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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.

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Codification of Statements on Standards for Accounting and Review Services

Fully updated as of January 2012, this essential reference provides all the information you need to perform compilation and review engagements in today’s environment.

Codification of Statements on Standards for Attestation Engagements

This essential reference is fully updated as of January 2012 and will help you find the information you need to perform your attestation engagements. The Statements on Standards for Attestation Engagements (SSAEs) and related interpretations have been organized by subject and fully indexed in this reference.