In today’s increasingly complex financial accounting and reporting and regulatory environment, the AICPA remains committed to the preparation of high-quality financial reporting and the performance of high-quality audit, attest, and nonaudit services. AICPA authoritative standards publications provide accounting professionals the authoritative standards of the Financial Accounting Standards Board, Governmental Accounting Standards Board, Public Company Accounting Oversight Board, AICPA's Auditing Standards Board (ASB), AICPA's Accounting and Review Services Committee (ARSC), and other AICPA senior technical committees. These authoritative standards are published both electronically and in print, designed to be useful wherever you are – in the office, in the field, on the go.

    New Edition 

    Professional Standards 2013   Don't miss the June 2015 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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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 has been updated to include SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification, issued in October 2014. Due to the issuance of SSARS No. 21, this update also adds a cross-references to SSARSs section at the beginning of the AR-C section. This cross-references section reflects all SSARSs issued beginning with SSARS No. 21.

    Changes to this year’s publication include the following:
    • SAS No. 129, Amendment to Statement on Auditing Standards No. 122 Section 920, Letters for Underwriters and Certain Other Requesting Parties, as Amended
    • The addition of 10 auditing and attestation Statements of Position and 1 accounting Statement of Position

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

    For more information, visit our dedicated Professional Standards page.


      SAS 2014 Codification New for 2015, the Codification of Statements on Auditing Standards, the Codification of Statements on Standards for Attestation Engagements, and the Codification of Statements on Standards for Accounting and Review Services are now available.

      These products can assist you with your audits and attest and compilation and review engagements.

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      Not-for-Profit Entities - Audit and Accounting Guide

      Considered the industry standard resource, this 2015 guide provides practice guidance for industry accounting and authoritative auditing. Packed with information to help with complex topics such as: reporting donated services between affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs, and much more.

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