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AICPA Professional Standards

Use this comprehensive source to understand the professional standards and interpretations issued by the AICPA.

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Understand the updates to AICPA’s Professional Standards

Updated as of June 1, 2021, Professional Standards is your comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, along with the AICPA Code of Professional Conduct and Bylaws.

To help you apply the standards in specific circumstances, standards and related interpretations are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.

Professional Standards includes these standards and sections:

  • Auditing standards and interpretations
  • Attestation standards and interpretations
  • Accounting and review standards and interpretations
  • Quality control standards
  • Statements of position — Accounting, auditing, and attestation
  • AICPA Code of Professional Conduct
  • AICPA bylaws
  • Valuation services standards and interpretations
  • Consulting services standards
  • Peer review standards and interpretations
  • Tax services standards and interpretations
  • Policies for the CPE membership requirement and CPE standards

Learn what’s new in 2021 and how the changes affect your work

  • Statement on Auditing Standards (SAS) No. 142, Audit Evidence
  • SAS No. 143, Auditing Accounting Estimates and Related Disclosures
  • SAS No. 144, Amendments to AU-C Sections 501, 540, and 620 Related to the Use of Specialists and the Use of Pricing Information Obtained From External Information Sources
  • Statement on Standards for Attestation Engagements (SSAE) No. 21, Direct Examination Engagements
  • SSAE No. 22, Review Engagements
Who Will Benefit
  • Practitioners performing audits
  • Practitioners performing attestation engagements
  • Practitioners performing preparation, compilation, and review services
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