Auditing Standards Board

Auditing Standards Board 

The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non issuers. Its mission is to serve the public interest by developing, updating and communicating comprehensive standards and practice guidance that enable practitioners to provide high-quality, objective audit and attestation services to nonissuers in an effective and efficient manner. Learn more about ASB in the Auditing, Attestation and Quality Control Standards Setting Activities - ASB Operating Policies, Strategic Plan and Timetable

With the issuance of SAS Nos. 122-126, the Auditing Standards Board has substantially completed  its Clarity Project, undertaken to make U.S. GAAS easier to read, understand, and apply. The ASB undertook this project to redraft all of the auditing sections in Codification of Statements on Auditing Standards, apply the clarity drafting conventions, and converge the material with the ISAs.

The Auditing Standards Board promulgates Statements on Auditing Standards (SAS), Statements on Standards for Attestation Engagements (SSAE) and Statements on Quality Control Standards (SQCS), and, as a part of its due process, releases Exposure Drafts of proposed standards. The AICPA also issues interpretive and other publications to assist practitioners in understanding and applying the standards.

Financial Reporting Standards Tracker: Audit/Attest  Quality Control
View the ASB's positions on audit, attest, and quality control matters in the Audit, Attest, and Quality Control - ASB Comment Letters section of


The ASB monitors and influences the form and content of pronouncements of bodies having authority over audit, attest, and quality control standards.

Access ASB consultation papers and comment letters for the latest advocacy efforts.


Members of the Committee

Mike Santay, Chair, Grant Thornton LLP

Gerry Boaz,  TN Division of State Audit

Jay Brodish, Jr., PricewaterhouseCoopers LLP

Dora Burzenski,  Deloitte & Touche LLP 

Joseph Cascio, Ernst & Young

Lawrence Gill 

Steve Glover, Brigham Young University

Gaylen Hansen, EKS&H, LLLP

Tracy Harding, BerryDunn

Daniel Hevia, Gregory, Sharer & Stuart

Ilene Kassman, KPMG LLP

Alan Long, Baldwin CPAs

Rich Miller 

Dan Montgomery

Steven Morrison, Morrison, Brown, Argiz & Farra, LLC

Rick  Reisig, Anderson ZurMuehlen & Company, P.C. 

Catherine Schweigel, CliftonLarsonAllen LLP

Jere G. Shawver, Baker Tilly Virchow Krause LLP

M. Chad Singletary, Carr, Riggs & Ingram, LLC

2016-2017 Auditing Standards Board member biographies.

AICPA Audit and Attest Standards Team - Staff Contacts  




Past Meeting Highlights

Meetings and meeting materials and highlights are open to the public except for sessions dealing with administrative or confidential matters.

Upcoming Meetings and Locations

ASB Observer Registration Form

2017 Meetings

October 16-19, 2017
Dallas/Fort Worth, TX

2018 Meetings

January 16-19, 2018

May 15-18, 2018
Scottsdale, AZ

July 23-26, 2018
Nashville, TN

October 15-18, 2018
San Francisco, CA

2019 Meetings

January 14-17, 2019

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