ET Section 92 - Definitions

Article:  Pursuant to its authority under the bylaws to interpret the Code of Professional Conduct, the Professional Ethics Executive Committee has issued the following definitions of terms appearing in the code effective November 30, 1989.
Published on April 11, 2013

ET Topical Index

Article:  ET Topical Index
Published on May 26, 2010

Scope of System Review and Must Select Engagements Exposure Draft Comment Letters

Comment Letters:  View or download the comment letters on the Scope of System Review and Must Select Engagements Exposure Draft
Published on October 05, 2012

AU section 634

Professional Standards:  This section provides guidance to accountants for performing and reporting on the results of engagements to issue letters for underwriters and certain other requesting parties
Published on October 02, 2012

Exposure Drafts of Proposed SASs, SSAEs, and SQCSs

Exposure Draft:  Auditing Standards Board Exposure Drafts of Proposed Statements.
Published on April 15, 2013

Meeting Agenda and Materials for May 10-12, 2011 ARSC Meeting

Meeting Materials:  Agenda Agenda Item #3 - Proposed Association SSARS The Use of the Accountant's Name in a Document or Communication containing Unaudited Financial Statements That Have Not Been Compiled or Reviewed Agenda Item 3A - Sum
Published on July 15, 2011

Meeting Agenda and Materials for January 11-14, 2010, ASB Meeting

Meeting Materials:  Meeting Agenda and Materials for January 11-14, 2010 Auditing Standards Board Meeting.
Published on July 15, 2011

Peer Review Exposure Drafts

Exposure Draft:  Download pdf files of exposure drafts and comment letters related to the AICPA Peer Review Board
Published on October 05, 2012

Meeting Agenda and Materials for June 22-25, 2009, ASB Meeting

Meeting Materials:  Meeting Agenda and Materials for June 22-25, 2009 Auditing Standards Board Meeting.
Published on July 15, 2011

AICPA Technical Hotline

Article:  The AICPA's Accounting and Auditing Technical Hotline provides members with free, high-quality technical assistance by phone concerning issues related to accounting and financial reporting, auditing and attestation, compilation, and review standards. The hotline is available from 9 a.m. to 8 p.m. Eastern time at 877.242.7212.
Published on May 06, 2013

Meeting Agenda and Materials for June 21-24, 2010, ASB Meeting

Meeting Materials:  Auditing Standards Board Meeting Agenda and Materials June 21-24, 2010
Published on September 21, 2012

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

ET Section 591 - Ethics Rulings on Other Responsibilities and Practices

Article:  ET Section 591 - Ethics Rulings on Other Responsibilities and Practices
Published on April 08, 2013

ASB Meeting Agenda and Materials May 2013

Meeting Materials:  May 7-9, 2013 ASB Meeting
Published on April 30, 2013

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