Use this comprehensive source to understand the professional standards and interpretations issued by the AICPA.
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in specific circumstances, standards and related interpretations are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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:
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