Audit & Attest Standards

Audit and Attest Standards, Including Clarified Standards 


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This section includes the following authoritative AICPA literature and related interpretations as of June 1, 2016.

The standards are applicable to the preparation and issuance of audit reports for nonissuers (that is, entities who are not issuers as defined by the Sarbanes-Oxley Act, and entities whose audits are not required to be conducted according to the PCAOB standards).
The following standards have been superseded but are available for historical purposes only.

View additional resources and guidance.

    Recently Issued AICPA Standards 

    SAS No. 133, Auditor Involvement With Exempt Offering Documents

    SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern 

    SSAE No. 18, Attestation Standards: Clarification and Recodification

    Auditing Interpretations
    Copyright © 2006-2017 American Institute of CPAs.