Clarity Project Archive Information

FAQ:  A repository of historical information related to the Auditing Standards Board's Clarity Project
Published on February 14, 2013

Clarity Project Questions and Answers

FAQ:  Answers to the most commonly asked questions regarding the status and ultimate product of the AICPA Auditing Standards Board's Clarity Project
Published on February 14, 2013

Attest Clarity Project

Article:  The ASB Attestation Clarity Project, similar to the ASB Auditing Clarity Project, is underway. Keep up with the latest information
Published on March 12, 2013

ASB Clarity Project Extant AU Sections Mapped to the Clarified AU-C Sections

Article:  Contains a mapping of the extant AU sections to the clarified AU-C sections, as a result of the ASB Clarity Project. Further notes the changes as substantive or primarily formatting only
Published on July 16, 2012

ARSC Clarity Project

FAQ:  The Accounting and Review Services Committee continues to work to clarify the Statements on Standards for Accounting and Review Services and have released an updated timeline for their completion.
Published on January 28, 2013

ASB Clarity Project Extant AU Sections Mapped to Clarity SASs

FAQ:  This chart illustrates the mapping between the extant Auditing Standards and the Clarified Statements on Auditing Standards.
Published on February 19, 2013

Auditing Standards Board Clarity Project Powerpoint Overview

Presentation:  ...Powerpoint document is designed to educate those in public practice, as well as those in business and industry, about the changes coming due to the Auditing Standards Board's Clarity Project
Published on February 14, 2013

Effective Dates for AU-C Sections

Clarified SAS:  With the Clarity Project AU-C sections becoming effective soon. This document provides effective dates for all AU-C sections, and highlights those individual sections which are not effective December 15, 2012
Published on February 19, 2013

Improving the Clarity of Auditing Standards

Article:  The overall goal of the Clarity Project, a multiyear project of the Auditing Standards Board was to make the standards easier to read, understand and implement and to converge them with the International Standards on Auditing...
Published on April 25, 2013

ASB Clarity and Convergence

Article:  Auditing Standards Board's brochure on the Clarity Project
Published on April 28, 2010

SAS Clarity - Group Audits

Article:  AU-C 600, Audits of Group Financial Statements, is one of the most significant changes as a result of the Auditing Standards Board's Clarity Project. Find additional information and guidance for understanding the changes created by the ASB's Clarity Project
Published on April 03, 2013

AU-C Section 600 - Audit of Group Financial Statements

Article:  AU-C 600, Audits of Group Financial Statements, is one of the most significant changes as a result of the Clarity Project. AU-C 600 expands on the primarily reporting content of AU 543, Part of Audit Performed by Other Independent Auditors, which provided guidance on situations where two or more...
Published on August 16, 2012

Revenue Recognition (Topic 605) Revenue from Contracts with Customers - Powerpoint

Presentation:  ...Powerpoint document is designed to educate those in public practice, as well as those in business and industry, about the changes coming due to the Auditing Standards Board's Clarity Project
Published on May 15, 2012

Illustrative Auditors Report on the Financial Statements of a Nonregistered Investment CompanyUnmodified Opinion

Publication:  Prepared by the AICPA Investment Companies Expert Panel, this illustrative report on financial statements is available in order to offer assistance on changes resulting from the ASB Clarity Project
Published on February 28, 2013

Expert Panel - Not for Profit Entities

Article:  The Not for Profit Entities Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for not for profit entities by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
Published on May 14, 2013