Auditing Standards Board

    Auditing Standards Board 

    The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non issuers. Its mission is to serve the public interest by developing, updating and communicating comprehensive standards and practice guidance that enable practitioners to provide high-quality, objective audit and attestation services to nonissuers in an effective and efficient manner. Learn more about ASB in the Auditing, Attestation and Quality Control Standards Setting Activities - ASB Operating Policies, Strategic Plan and Timetable

    With the issuance of SAS Nos. 122-126, the Auditing Standards Board has substantially completed  its Clarity Project, undertaken to make U.S. GAAS easier to read, understand, and apply. The ASB undertook this project to redraft all of the auditing sections in Codification of Statements on Auditing Standards, apply the clarity drafting conventions, and converge the material with the ISAs.

    The Auditing Standards Board promulgates Statements on Auditing Standards (SAS), Statements on Standards for Attestation Engagements (SSAE) and Statements on Quality Control Standards (SQCS), and, as a part of its due process, releases Exposure Drafts of proposed standards. The AICPA also issues interpretive and other publications to assist practitioners in understanding and applying the standards.

    Financial Reporting Standards Tracker: Audit/Attest  Quality Control
    View the ASB's positions on audit, attest, and quality control matters in the Audit, Attest, and Quality Control - ASB Comment Letters section of


    The ASB monitors and influences the form and content of pronouncements of bodies having authority over audit, attest, and quality control standards.

    Access ASB consultation papers and comment letters for the latest advocacy efforts.


    Members of the Committee

    Mike Santay, Chair, Grant Thornton LLP

    Gerry Boaz,  TN Division of State Audit 

    Dora Burzenski,  Deloitte & Touche LLP 

    Elizabeth S. Gantnier, Stegman & Company

    Steve Glover, Brigham Young University

    Daniel Hevia, Gregory, Sharer & Stuart

    Sandra K. Johnigan,  Johnigan, P.C.

    Ilene Kassman, KPMG LLP

    Ryan Kaye, Ernst & Young LLP

    Marcia Marien,  O'Connor Davies 

    Rich Miller 

    Dan Montgomery

    Steven Morrison, Morrison, Brown, Argiz & Farra, LLC

    Marc Panucci, PricewaterhouseCoopers LLP

    Joshua W. Partlow, Johnson Lambert LLP 

    Rick  Reisig, Anderson ZurMuehlen & Company, P.C. 

    Catherine Schweigel, CliftonLarsonAllen LLP

    Jere G. Shawver, Baker Tilly Virchow Krause LLP

    M. Chad Singletary, Carr, Riggs & Ingram, LLC

    2015-2016 Auditing Standards Board member biographies.

    AICPA Audit and Attest Standards Team - Staff Contacts  




    Past Meeting Highlights

    Meetings and meeting materials and highlights are open to the public except for sessions dealing with administrative or confidential matters.

    Upcoming Meetings

    2016 Meetings

    May 24-26, 2016

    August 2-4, 2016

    October 18-20, 2016

    Copyright © 2006-2016 American Institute of CPAs.