Professional Standards

    Professional Standards 

    CPAs engaged to perform forensic accounting, business valuation, litigation and other engagements must follow the pertinent, laws, rules and standards. This resource section provides the AICPA professional standards and related guidance relevant to professionals who provide forensic and valuation services.

  • Statement on Standards for Consulting Services (SSCS) No. 1
  • Statement on Standards for Valuation Services (SSVS) No. 1
  • AICPA's Code of Professional Conduct

    SSVS No. 1 Toolkit
    A toolkit represents the SSVS No. 1 Toolkit 

    Download Engagement Letter Templates, Checklists and Sample Reports

    The SSVS Toolkit was designed to provide non-authoritative guidance on the development of valuation or calculation engagments as well as the development of engagement letters and reports in accordance with SSVS No.1. Included in the Toolkit, you will find:

    • Customizable Engagement Letter Templates
    • Development Compliance Checklists
    • Reporting Compliance Checklists
    • Sample Detailed and Summary Valuation Reports.

    Additional SSVS Resources:

    Responses to Member Posed Questions
    A man responds to member posed questions

    Other Resources
    A stack of books represent additional professional standard resources
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