AICPA Professional Standards Overview 


       
    AICPA Professional Standards   Don't miss the June 2013 edition of AICPA Professional Standards.

    Professional Standards is your comprehensive source of auditing and attestation pronouncements issued by the AICPA, and includes the AICPA Code of Professional Conduct and Bylaws. Standards, and related interpretations to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.

    This year’s edition of Professional Standards continues to retain the preclarified standards to aid your audits for which the preclarified standards are still effective. It also includes a section detailing the applicability and integration of AICPA professional standards and PCAOB standards.

    Changes to this year’s publication include the following:
    • SAS No. 127, Omnibus Statement on Auditing Standards—2013: amendments to AU-C sections addressing group audits and special-purpose frameworks
    • Three new ethics interpretations
    • Extensive conforming changes to the attestation and compilation and review standards to reflect the effective date of the clarified auditing standards

    In addition, Professional Standards includes the following:
    • Accounting and Review Services Standards and Interpretations
    • Code of Professional Conduct
    • Bylaws
    • Valuation Services Standards and Interpretations
    • Consulting Services Standards
    • Quality Control Standards
    • Peer Review Standards and Interpretations
    • Tax Services Standards and Interpretations
    • Statement on Responsibilities in Personal Financial Planning Practice
    • Policies for the Continuing Professional Education (CPE) Membership Requirement and CPE Standards

    Professional Standards is available in two formats to meet your needs: paperback and one-year online subscription.

    The online subscription is updated as needed throughout the year, so you'll always have the most recent pronouncements and amendments. Online subscriptions are also available through several AICPA library options.

    The paperback is available through bundles with Technical Practice Aids and Audit and Accounting Manual and Technical Practice Aids.



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