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Home Research Exposure Drafts

Exposure Drafts 

Auditing and Attestation
The Auditing Standards Board (ASB) develops and issues standards in the form of Statements on Auditing Standards, Statements on Standards for Attestation Engagements, and Statements on Quality Control Standards. The ASB utilizes a process that includes deliberation in meetings open to the public, public exposure of proposed statements, and a formal vote. The Accounting and Review Services Committee (ARSC) also develops and issues Statements on Standards for Attestation Engagements through the same process. Exposure drafts of these statements are issued by the AICPA to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard. A public file containing drafts of proposed pronouncements, comment letters received during public exposure periods, and summaries of research data are retained for 10 years for public reference.

Compilation and Review
The Accounting and Review Services Committee (ARSC) develops and issues standards in the form of Statements on Standards for Accounting and Review Services. The ARSC utilizes a process that includes deliberation in meetings open to the public, public exposure of proposed statements, and a formal vote. Exposure drafts of these statements are issued by the AICPA to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard. A public file containing drafts of proposed pronouncements, comment letters received during public exposure periods, and summaries of research data are retained for 10 years for public reference.

Peer Review
The AICPA Peer Review Board (PRB) is responsible for developing and issuing the AICPA Standards for Performing and Reporting on Peer Reviews (Standards) and Interpretations to the Standards and for monitoring those standards and making revisions as needed. The PRB utilizes a process that includes deliberation in meetings open to the public, public exposure of proposed standards and a formal vote. Exposure Drafts of these Standards are issued by the AICPA to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard.

Professional Ethics
The Professional Ethics Executive Committee (PEEC) is responsible for promulgating new ethics interpretations and rulings, and for monitoring those standards and making revisions as needed. The PEEC utilizes a process that includes deliberation in meetings open to the public, public exposure of proposed standards, and a formal vote. Exposure Drafts are issued by the AICPA to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard. Once adopted, the standard becomes effective the last day of the month in which the standard is published in The Journal of Accountancy, unless stated otherwise.

Tax
The Tax Executive Committee (TEC) is responsible for developing and issuing the AICPA Statements on Standards for Tax Services and interpretations of those standards and for monitoring those standards and interpretations and making revisions as needed. The TEC utilizes a process that includes deliberation in meetings open to the public, public exposure of proposed standards and interpretations, and a formal vote. Exposure Drafts of these standards and interpretations are issued by the AICPA to invite public comment before a final pronouncement is issued. The public exposure time varies depending on the complexity of the issue and the circumstances surrounding the need for a new standard or interpretation.

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Letters of Comment on Exposure Draft of Proposed SSARSs Review of Financial Statements and Review of Financial Statement...

Overview:  Written Comments on the exposure draft will become part of the public record of the AICPA and will be available for public inspection at the offices of the AICPA after April 26, 2013, for 1 year.  Responses should be sent to Mike Glynn at mglynn@aicpa.org and should be received by
Published on May 10, 2013

Mapping of AU section 322 and AU-C section 610 against the Proposed SAS

Exposure Draft:  This mapping document demonstrates how the material in extant AU sesction 322, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements (AICPA, Professional Standards), has been reflected in the clarified Statement on Auditing Standards (SAS) Using the Work of Internal Auditors or other clarified SASs.
Published on April 17, 2013

Comparison of AU section 322 and AU-C section 610, The Auditors Consideration of the Internal Audit Function in an Audit...

Exposure Draft:  This comparison  document is a comparison of International Standard on Auditing (ISA) 610 (Revised 2013), Using the Work of Internal Auditors; proposed  Statement on Auditing Standards (SAS) Using the Work of Internal Auditors; and extant AU section 322 and AU-C section 610, The Auditor's Consideration of the Internal Audit Function
Published on April 15, 2013

Proposed Statement on Standards, Using the Work of Internal Auditors

Exposure Draft:  This Proposed Statement on Auditing Standards supersedes Statement on Auditing Standards No. 65, The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements (AICPA, Professional Standards, AU sec. 322 and AU-C sec.610); Comment period ends July 15, 2013.
Published on April 15, 2013

Exposure Drafts of Proposed SASs, SSAEs, and SQCSs

Exposure Draft:  Auditing Standards Board Exposure Drafts of Proposed Statements.
Published on April 15, 2013

Comparison of AU-C section 930, Interim Financial Information, with Proposed Statement on Standards for Accounting and R...

Exposure Draft:  This document demonstrates how the material in the proposed Statement on Standars for Accounting and Review Services Review of Financial Statements compares with the requirements and guidance in AU-C section 930, Interim Financial Information (AICPA, Professional Standards).
Published on November 14, 2012

Proposed Statements on Standards for Accounting and Review Services, Review of Financial Statements-Special Consideratio...

Exposure Draft:  This proposed Statements on Standards for Accounting and Review Services supersedes paragraphs 1.07-.08 and 3.01-.73 of Statement on Standards for Accounting and Review Services No. 19, Compilation and Review Engagements [AICPA, Professional Standards, AR sec.60 and 90.].  Comment period ends April 26, 2013.
Published on November 14, 2012

Peer Review Exposure Drafts

Exposure Draft:  Download pdf files of exposure drafts and comment letters related to the AICPA Peer Review Board.
Published on October 05, 2012

Scope of System Review and Must Select Engagements Exposure Draft Comment Letters

Comment Letters:  View or download the comment letters on the Scope of System Review and Must Select Engagements Exposure Draft.
Published on October 05, 2012

QCM/CPE Peer Review Standards Exposure Draft Comment Letters Received

Overview:  Download any of the comment letters received in response to the QCM/CPE Exposure Draft of the AICPA Standards for Performing and Reporting on Peer Reviews.
Published on September 21, 2012

Exposure Drafts of Proposed Statements on Standards for Accounting and Review Services

Exposure Draft:  Exposure Drafts of Proposed Statements on Standards for Accounting and Review Services (SSARS).
Published on June 28, 2012

Peer Review Exposure Draft June 2012

Exposure Draft:  Download a pdf file of the June 2012 Peer Review Exposure Draft on the scope of System Review and Must Select Engagements.  Comments are due August 31, 2012.
Published on May 31, 2012

Comment Letters on the August 2011 Peer Review QCM Exposure Draft

Comment Letter:  Download a pdf file of the five comment letters received in response to the August 2011 Peer Review Exposure Draft on Quality Control Materials (QCM).
Published on October 17, 2011

QCM Exposure Draft of the Peer Review Standards

Exposure Draft:  Download a pdf file of the Exposure Draft of the AICPA Standards for Performing and Reporting on Peer Reviews in regard to Quality Control Materials (QCM) changes.
Published on August 22, 2011

White Paper on Changes to the Peer Review Standards

White Paper:  Download a pdf file of the White Paper on Changes to the Peer Review Standards and Interpretations based on the June 1, 2010 Exposure Draft.
Published on August 12, 2011

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