Standards and Statements 


    One central location to access the standards and statements that the AICPA develops, issues, and enforces.
    Standards and statements include:

    Audit and Attest Standards
    Audit and attest standards for conducting, planning and reporting on audit and attestation engagements of nonissuers, including clarified Statements on Auditing Standards (SASs); Statements on Standards for Attestation Engagements (SSAEs); and Statements on Quality Control Standards (SQCSs), as well as archived pre-clarity SASs. 

    Code of Professional Conduct
    The guidance and rules for all AICPA members, for example those in public practice, industry, government and education, to follow in regards to the performance of their professional responsibilities.

    Compilation and Review Standards
    Find standards for performing and reporting on compilation and review engagements of a nonpublic entity.

    Consulting Services Standards
    Standards for members who provide their clients with a range of consulting services surrounding technological and industry expertise and management and financial skills.

    Continuing Professional Education (CPE) Programs Standards
    The AICPA and the National Association of State Boards of Accountancy (NASBA) jointly issue standards for CPE development. Review these standards if you are developing a continuing professional education (CPE) class, publication, webinar or software.

    Peer Review Standards
    Standards for Performing and Reporting on Peer Reviews and Interpretations for administering, planning, performing, reporting on and the acceptance of peer reviews of CPA firms (and individuals) enrolled in the AICPA Peer Review Program.

    Personal Financial Planning Statements
    Statement on Standards in Personal Financial Planning (PFP) Services establishes CPA responsibilities for providing PFP services, including estate, retirement, investments, risk management/insurance, and tax planning and serve as authoritative guidance to assist CPAs in the delivery of these services.

    Tax Standards
    AICPA's Statements on Standards for Tax Services (SSTSs) are enforceable tax practice standards for members of the AICPA. These standards apply to all members regardless of the jurisdictions in which they practice and the types of taxes with respect to which they are providing services.

    Valuation Services Standards
    The valuation services standards, written by the AICPA Consulting Services Executive Committee  to improve the consistency and quality of practice among AICPA members performing business valuations.

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