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 October 03, 2012

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

ET Section 505 - Form of Organization and Name

Article:  ET Section 505 - Form of Organization and Name
Published on April 08, 2013

ET Section 501 - Acts Discreditable

Article:  ET Section 501 - Acts Discreditable
Published on April 09, 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

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

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

Section 500 - Other Responsibilities and Practices

Article:  Section 500 - Other Responsibilities and Practices
Published on April 09, 2013

ET Section 101 - Independence

Professional Standards:  .01 Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by Council. [As adopted January 12, 1988.] Interpretations under Rule 10
Published on June 03, 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

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

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 October 02, 2012

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 October 02, 2012

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 October 02, 2012

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 April 11, 2013