Professional Standards: This section includes the most current AICPA Code of Professional Conduct as updated by all Official Releases through January 31, 2013. Also available for download are the pdf versions of the historical Code of Professional Conduct as of June 1, 2010, June 1, 2009 and June 1, 2008.
Published on April 16, 2013

Statements on Auditing Standards

Article: Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance...
Published on January 08, 2013

ET Section 391 - Ethics Rulings on Responsibilities to Clients

Article: ET Section 391 - Ethics Rulings on Responsibilities to Clients
Published on September 14, 2011

ET Topical Index

Article: ET Topical Index
Published on May 26, 2010

ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity

Article: ET Section 191 - Ethics Rulings on Independence, Integrity, and Objectivity
Published on April 08, 2013

ET Section 102 - Integrity and Objectivity

Article: In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others.
Published on April 08, 2013

AU section 150

Professional Standards: This section describes the 10 general, field work, and reporting standards approved and adopted by the membership of the AICPA. In addition, the section defines interpretive and other auditing publications
Published on October 02, 2012

AT section 101

Professional Standards: This section establishes a framework for attest engagements and outlines general attestation standards, including examples of examination reports and review reports
Published on October 02, 2012

AU section 532

Professional Standards: This section defines general-use and restricted-use reports and outlines guidance applicable to restricting the use of reports issued pursuant to Statements on Auditing Standards
Published on October 02, 2012

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 November 8-10, 2011 ARSC Meeting

Meeting Materials: Agenda Agenda Item #1 - Discussion Memorandum with respect to the Proposed SSARS, Compilation of Financial Statements Agenda Item 1A - Draft proposed clarified SSARS, Compilation of Financial Statements redline to show changes to the d
Published on September 17, 2012

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