AICPA Professional Standards Overview 

    AICPA Professional Standards   Don't miss the June 2014 edition of AICPA Professional Standards.

    Professional Standards is your comprehensive source of auditing and attestation pronouncements issued by the AICPA, along with 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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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 contains the revised Code of Professional Conduct (effective December 15, 2014). The AICPA’s Professional Ethics Executive Committee restructured and codified the Code of Professional Conduct so that members and other users of the code can apply the rules and reach appropriate conclusions more easily and intuitively.

    Changes to this year’s publication include the following:
    • SAS No. 128, Using the Work of Internal Auditors
    • SSPFPS No. 1, Statement on Standards in Personal Financial Planning Services
    • Five new auditing interpretations
    • Deletion of the pre-clarity auditing standards
    In addition, Professional Standards includes the following:
    • Attestation Standards and Interpretations
    • 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
    • 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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