ASB 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, 2021-22 ASB Strategy Work Plan, and ASB Strategic Plan.
Reference the following for information about the work of the ASB:
- Statements on Auditing Standards (SAS)
- Statements on Standards for Attestation Engagements (SSAE)
- Statements on Quality Control Standards (SQCS)
- Recently issued auditing and attestation standards information and resources
- Interpretive and other publications
- Exposure drafts of proposed standards
- ASB meeting materials and highlights
- ASB comment letters to other standard setters
View the ASB's positions on audit, attest, and quality control matters in the Audit, Attest, and Quality Control - ASB Comment Letters section of aicpa.org.
The ASB monitors and influences the form and content of pronouncements of bodies having authority over audit, attest, and quality control standards.
Access ASB comment letters for the latest advocacy efforts.
Meetings and meeting materials and highlights are open to the public except for sessions dealing with administrative or confidential matters.
Upcoming meetings and locations
(access link on agenda meeting page to observe meeting)
September 9, 2021
October 12-14, 2021
December 2, 2021
January 25-27, 2022
March 9, 2022
May 17-19, 2022
Members of the Committee
Tracy Harding, Chair, BerryDunn
Brad Ames, Insight Global
Maxene M. Bardwell, Washington Suburban Sanitary Commission (WSSC)
Patricia Bottomly, BDO USA LLP
Samantha Bowling, Garbelman Winslow CPAs
Sherry Chesser, Landmark PLC
Harry Cohen, KPMG LLP
Jeanne Dee, Anders
Horace Emery, Suttle & Stalnaker, PLLC
Diane Hardesty, Ernst & Young LLP
Robert Harris, Rehman Robson
Kathleen K. Healy, PricewaterhouseCoopers LLP
Jon Heath, Carr Riggs & Ingram, L.L.C.
Clay Huffman, Frazier & Deeter, LLC
Greg Jenkins, Auburn University
Maria Manasses, Grant Thornton LLP
Andrew Prather, Clark Nuber P.S.
Chris Rogers, Infragistics
Tania DeSilva Sergott, Deloitte & Touche LLP