The AICPAs Guide to Clarified and Converged Standards for Auditing and Quality Control

White Paper:  The AICPA’s Auditing Standards Board (ASB) is nearing completion of its Clarity Project. The goal of the Clarity Project is to make U.S. generally accepted auditing standards (GAAS) easier to read, understand, and apply. As the ASB redrafted the standards...
Published on July 14, 2011

Discussion Paper - Improving the Clarity of ASB Standards Discussion Paper

White Paper:  Discussion Paper - Improving the Clarity of ASB Standards
Published on April 05, 2013

Comment Letters received on Improving the Clarity of ASB Standards

Comment Letters:  Letters of Comment Received on the Discussion Paper on Improving the Clarity of ASB Standards
Published on February 14, 2013

Mapping of Existing AU Sections to Clarity Statements on Auditing Standards

Overview:  PDF - Table showing the mapping of existing AU Sections to the Auditing Standards Board's Clarity Statements on Auditing Standards
Published on July 14, 2011

Table of Contents for SAS Clarification and Recodification

Article:  Find the table of contents for the Statements on Auditing Standards: Clarification and Recodification, for use with the Clarity Project Q&As
Published on July 14, 2011

Meeting Agenda and Materials for May 3-6, 2010, ASB Meeting

Meeting Materials:  Auditing Standards Board Meeting Agenda and Materials May 3-6, 2010.
Published on July 15, 2011

Clarified Statements on Auditing Standards

Professional Standards:  Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
Published on January 15, 2013

Meeting Agenda and Materials for May 18-20, 2010 ARSC Meeting

Meeting Materials:  Meeting Agenda and Materials for May 18-20 Accounting and Review Services Committee Meeting
Published on July 15, 2011

Auditing Standards Board

Article:  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 issuer
Published on April 12, 2013

The CPA Vision Project and Beyond

Overview:  The CPA Vision Project is a vision of the profession’s future for the 21st century and beyond.  AICPA and state societies worked to bring together CPAs from across the country to develop an unprecedented grassroots vision.
Published on January 07, 2013

ARSC Member Biographies

Biography:  ARSC consists of 7 members, all of whom are AICPA members. Members are appointed to achieve an appropriate representation among small and medium firms actively involved in the provision of compilation and review services.
Published on November 20, 2012

Audit Standards Board Members Biographies

Article:  The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Published on January 15, 2013