The ASB is the senior committee of the AICPA designated by Council to issue auditing, attestation, and quality control standards and practice guidance for performing and reporting on audit and attestation engagements for nonissuers (that is, entities not included within the jurisdiction of the Public Company Accounting Oversight Board, or PCAOB).
Learn more about the ASB’s operating policies, strategic plan and work plan, standard-setting efforts, and current members.