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 2014 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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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 contains the revised Code of Professional Conduct (effective December 15, 2014). The AICPA’s Professional Ethics Executive Committee restructured and codified the Code of Professional Conduct so that members and other users of the code can apply the rules and reach appropriate conclusions more easily and intuitively.

    Changes to this year’s publication include the following:
    • SAS No. 128, Using the Work of Internal Auditors
    • SSPFPS No. 1, Statement on Standards in Personal Financial Planning Services
    • Five new auditing interpretations
    • Deletion of the pre-clarity 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.

      Spotlight 

      SAS 2014 Codification New for 2014, 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.

      These editions will ensure you have the required standards to conduct successful audits and provide high-quality services to your clients. They contain everything you need for compliance with the auditing standards, including recently issued SAS No. 128, Using the Work of Internal Auditors. SAS No. 128 is effective for audits of financial statements for periods ending on or after December 15, 2014.

      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. 129, Amendment to SAS No. 122 Section 920, Letters for Underwriters and Certain Other Requesting Parties, as Amended

      SAS No. 128
      , Using the Work of Internal Auditors

      Standards for Performing and Reporting on Peer Reviews and Interpretations

      AICPA Authoritative Literature Online 

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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.

      Experience the AICPA Online Professional Library today!

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