Auditing Standards Board
This section reports on the activities of the Auditing Standards Board (ASB), the senior technical committee of the AICPA designated to issue auditing, attestation, and quality control standards and guidance. The ASB is authorized to make public statements on matters relating to auditing, attestation, and quality control standards without clearance from Council or the Board of Directors. Rule 202 of the AICPA Code of Professional Conduct requires AICPA members who perform professional services to comply with standards promulgated by bodies designated by Council. Council resolved that any committee or board authorized by the Council to issue enforceable standards under rules 201 and 202 must observe an exposure process seeking comment from other affected committees and boards, as well as the general membership. ASBs Operating Procedures, Including its Authority and Mission ASB Current Project Timetable ASB Members Approved Highlights of ASB Meetings ASB Agendas, Agenda Materials, and Dates of Future Meetings Technical Activities and Publications - ASB
This section reports on the activities of the Auditing Standards Board (ASB), the senior technical committee of the AICPA designated to issue auditing, attestation, and quality control standards and guidance. The ASB is authorized to make public statements on matters relating to auditing, attestation, and quality control standards without clearance from Council or the Board of Directors. Rule 202 of the AICPA Code of Professional Conduct requires AICPA members who perform professional services to comply with standards promulgated by bodies designated by Council. Council resolved that any committee or board authorized by the Council to issue enforceable standards under rules 201 and 202 must observe an exposure process seeking comment from other affected committees and boards, as well as the general membership.
ASBs Operating Procedures, Including its Authority and Mission
ASB Current Project Timetable
ASB Members
Approved Highlights of ASB Meetings
ASB Agendas, Agenda Materials, and Dates of Future Meetings
Technical Activities and Publications - ASB