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Statements on Quality Control Standards 


Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information.

Statements on Quality Control Standards (SQCSs) are issued by the ASB. Firms that are enrolled in an AICPA-approved practice-monitoring program are obligated to adhere to quality control standards established by the AICPA. The AICPA's Quality Control Standards do not address the quality-control ramifications of the Sarbanes-Oxley Act nor do they address the quality control ramifications of the PCAOB standards that must be followed by auditors of issuers.

The AICPA recently launched its Enhancing Audit Quality initiative to assist practitioners in maintaining and improving audit excellence. As part of the initiative, the Institute is pleased to provide an e-version of the Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice, at no charge.

These standards are current as of June 1, 2016.


Original
Standard
No.

Title & Synopsis Section in
Professional
Standards
Interpretations (if applicable)

SQCS No. 8

A Firm's System of Quality Control (Redrafted)
This section addresses a CPA firm's responsibilities for its system of quality control for its accounting and auditing practice.

QC sec. 10

 

 

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ASB Meeting Agenda and Materials May 2017

Meeting Materials Meeting Date: May 15-18, 2017 Chicago, IL Kimpton Hotel Monaco Chicago 225 North Wabash Avenue Chicago, IL 60601 Please visit the hotel website for more information regarding this hotel, such as amenities, restaurants, directions, etc. You can
Published on April 28, 2017

Audit and Attest Standards, Including Clarified Standards

Overview Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers.
Published on March 24, 2017

Auditing Standards Board

Article The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to
Published on March 24, 2017

ASB Meeting Materials and Highlights

Meeting Materials This listing of recent and upcoming Auditing Standards Board meeting dates, includes links to agenda materials and meeting highlights.
Published on March 10, 2017

SAS No. 132

Guidance SAS No. 132 addresses the auditor’s responsibilities in the audit of financial statements relating to the entity’s ability to continue as a going concern and the implications for the auditor’s report. SAS No. 130 supersedes SAS No. 126 of the same title and amends AU-C section 800 and AU-C section
Published on February 22, 2017

Clarified Statements on Auditing Standards

Professional Standards Clarified Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board. SAS Nos. 122–127 are effective for audits ending on or after December 15, 2012. SAS Nos. 128–129 are effective for audits ending on or after December 15, 2014. The clarified standards are current as of June 1,
Published on February 22, 2017

ASB Meeting Agenda and Materials February 2017

Article Meeting Date:  February 22, 2017 Place:  Via Conference Call Time:  9:00am - 12 noon (Eastern Time Zone) Meeting dial in information will be sent to registrants   Agenda Agenda Item 1 - Auditor Reporting on ERISA Plan Financial Statem
Published on February 14, 2017

AU-C section 940

Professional Standards This section establishes requirements and provides guidance that applies only when an auditor is engaged to perform an audit of internal control over financial reporting (ICFR) that is integrated with an audit of financial statements (integrated audit).
Published on February 14, 2017

AU-C section 935

Professional Standards This section addresses the application of GAAS to a compliance audit. Compliance audits usually are performed in conjunction with a financial statement audit. This section does not apply to the financial statement audit component of such engagements.
Published on February 14, 2017

AU-C section 930

Professional Standards This section addresses the auditor’s responsibilities when engaged to review interim financial information under the conditions specified in this section.
Published on February 14, 2017

AU-C section 925

Professional Standards This section addresses the auditor’s responsibilities in connection with financial statements of a nonissuer included or incorporated by reference in a registration statement filed with the U.S. Securities and Exchange Commission (SEC) under the Securities Act of 1933, as amended.
Published on February 14, 2017

AU-C section 920

Professional Standards This section addresses the auditor’s responsibilities when engaged to issue letters (commonly referred to as comfort letters) to requesting parties in connection with a nonissuer entity’s financial statements included in registration statements filed with the Securities and Exchange Commission (SEC) under the Securities Act of 1933 (the 1933 Act) (for
Published on February 14, 2017

AU-C section 915

Professional Standards This section addresses the reporting accountant’s responsibilities when requested to issue a written report on the application of the requirements of an applicable financial reporting framework to a specific transaction or the type of report that may be issued on a specific entity’s financial statements.
Published on February 14, 2017

AU-C section 910

Professional Standards This section addresses circumstances in which an auditor practicing in the United States is engaged to report on financial statements that have been prepared in accordance with a financial reporting framework generally accepted in another country not adopted by a body designated by the Council of the AICPA (Council) to
Published on February 14, 2017

AU-C section 905

Professional Standards This section addresses the auditor’s responsibility, when required or the auditor decides, to include in the auditor’s report or other written communication issued by the auditor in connection with an engagement conducted in accordance with generally accepted auditing standards (GAAS) (hereinafter referred to in this section as auditor’s written communication)
Published on February 14, 2017

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