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    Statements on Standards for Tax Services Overview

    Professional Standards This section covers AICPA professional standards and ethics in delivering tax services, including the Statements of Standards for Tax Services
    Published on October 09, 2014

    Proposed Statement on Auditing Standards An Audit of Internal Control Over Financial Reporting That Is Integrated With a...

    Exposure Draft This Proposed Statement on Auditing Standards creates AU-C sec. 940 in AICPA Professional Standards, amends various sections in SAS No. 122, Statements on Auditing Standards: Clarification and Recodification (AICPA, Professional Standards, AU-C secs. 200, 265, 315, 402...
    Published on September 23, 2014

    Code of Professional Conduct as of June 1, 2013

    Professional Standards Code of Professional Conduct and Bylaws reprinted from the June 1, 2013 AICPA Professional Standards
    Published on September 10, 2013

    Proposed Statement on Standards for Attestation Engagements Reporting on an Examination of Controls at a Service Organiz...

    Exposure Draft This Proposed Statement on Standards for Attestation Engagements supersedes AT section 801 in AICPA Professional Standards; Comment period ends December 18, 2014
    Published on September 18, 2014

    AICPA Code of Professional Conduct and Bylaws - June 2011

    Professional Standards This volume, which is a reprint of the Code of Professional Conduct and Bylaws sections of volume 2 of the paperback edition of AICPA Professional Standards, contains Principles of Professional Conduct, Rules of Conduct, Interpretations of Rules of Conduct, and Ethics Rulings, as well as the AICPA Bylaws and related
    Published on September 21, 2011

    Proposed Statement on Standards for Attestation Engagements, Subject-Matter Specific Attestation Standards Clarification...

    Exposure Draft This Proposed Statement on Standards for Attestation Engagements supersedes AT sections 301, 401, and 601 in AICPA Professional Standards; Comment period ends May 27, 2014
    Published on March 24, 2014

    Proposed Statement on Standards for Attestation Engagements, Attestation Standards Clarification and Recodification

    Exposure Draft This Proposed Statement on Standards for Attestation Engagements supersedes AT sections 20, 50, 101, and 201 in AICPA Professional Standards; Comment period ends October 24, 2013
    Published on March 24, 2014

    Clarified Statements on Auditing Standards

    Professional Standards Clarified Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board. SAS Nos. 122–127 are effective for audits ending on or after December 15, 2012. SAS Nos. 128–129 are effective...
    Published on November 18, 2014

    Statements on Standards for Attestation Engagements

    Article Copyright American Institute of Certified Public Accountants, Inc. Access the copyright permission information. View additional resources and guidance.
    Published on February 25, 2015

    AICPA Tax Section White Papers

    Article The AICPA Tax Area provides tax practice tools to help practitioner members elevate their practices and maintain the highest ethical standards, and advocates sound tax policy and effective tax administration
    Published on June 25, 2013

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