Authoritative Standards Publications
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.
Don't miss the January 2016 edition of PCAOB Standards and Related Rules.
This 2016 edition of the AICPA’s PCAOB Standards and Related Rules is a two volume set that incorporates both the reorganized PCAOB standards and pre-reorganized standards.
The PCAOB reorganized its auditing standards to generally follow the flow of the audit process, which will help users more easily navigate the standards.
Updates to this year’s publication include the following:
- PCAOB Release No. 2015-002, Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rules
- Conforming changes due to pronouncements and other activity
Recently Issued AICPA Standards
SSAE No. 18, Attestation Standards: Clarification and Recodification
SAS No. 131, Amendment to Statement on Auditing Standards No. 122 Section 700, Forming an Opinion and Reporting on Financial Statements
SAS No. 130, An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements
AICPA Authoritative Literature Online
Stay up to date on new and revised authoritative standards with a subscription to the AICPA Online Professional Library! New material is added monthly, giving you anytime, anywhere access to the most recent updates to AICPA authoritative literature, as well as many of our accounting and auditing publications and the Management of an Accounting Practice Handbook. The online version of the authoritative literature makes research easy with a powerful search engine, extensive linking within and between titles, and other new or enhanced tools and navigational aids.
Many subscription options are available including individual titles and several library options.
Experience the AICPA Online Professional Library today!
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Permission to Reuse Content
If you would like to reprint or reuse material from an AICPA publication, AICPA Rights and Permissions is available to assist you.
Standards Setting Bodies
- Accounting and Review Services Committee
- Auditing Standards Board
- Federal Accounting Standards Advisory Board
- Financial Accounting Standards Board
- Governmental Accounting Standards Board
- Public Company Accounting Oversight Board
- International Accounting Standards Board
- International Auditing and Assurance Standards Board