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    AU-C section 915

    Professional Standards ...reporting accountant’s responsibilities when requested to issue a written report on the application of the requirements of an applicable financial reporting framework to a specific transaction or the type of report that may be issued on a specific entity’s financial statements
    Published on November 18, 2014

    CPA Horizons 2025 Videos

    Video The videos on the CPA Horizons 2025 channel of AICPA TV discuss the CPA Horizons initiative and the economic, social, political and technological forces that will shape the world that CPAs inhabit in 2025.
    Published on April 05, 2013

    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 for audits ending on or after December 15, 2014. The clarified standards are current as of June 1,
    Published on November 18, 2014

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report)
    Published on February 22, 2013

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report)
    Published on February 14, 2013

    AU section 508

    Professional Standards This section explains types of reports, along with examples and descriptions of circumstances when each is appropriate, issued by an auditor in connection with audits of certain types of historical financial statements
    Published on November 14, 2013

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report)
    Published on December 31, 2013

    Summary of the types of Peer Reviews

    Overview Summary of the Nature, Objectives, Scope, Limitations of, and Procedures Performed in System and Engagement Reviews and Quality Control Reviews (as Referred to in a Peer Review Report).
    Published on December 23, 2014

    AT section 201

    Professional Standards This section outlines attestation standards and guidance applicable to practitioners performing and reporting on most types of agreed-upon procedures engagements
    Published on November 18, 2014

    AU section 550

    Professional Standards This section explains an auditor’s responsibility regarding other information contained in certain types of documents that may be issued in addition to audited financial statements
    Published on November 14, 2013

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