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PCAOB Standards and Related Rules

Publisher: AICPA
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This new 2015 edition of the AICPA’s PCAOB Standards and Related Rules is a comprehensive source of PCAOB standards and related guidance, including:

  • Auditing, Attestation, and Interim Standards
  • PCAOB Staff Guidance
  • Select Rules of the Board
  • Select PCAOB Releases


  • Auditing Standard No. 18, Related Parties
  • PCAOB Staff Guidance section 300.02, "Staff Guidance for Auditors of SEC-Registered Brokers and Dealers"
  • PCAOB Staff Guidance section 400.12, “Matters Related to Auditing Revenue in an Audit of Financial Statements”
  • PCAOB Staff Guidance section 400.13, “Matters Related to the Auditor's Consideration of a Company's Ability to Continue as a Going Concern”
  • PCAOB Release No. 2014-002, Auditing Standard No. 18, Related Parties, Amendments to Certain PCAOB Auditing Standards Regarding Significant Unusual Transactions, and Other Amendments to PCAOB Auditing Standards
  • Conforming changes due to pronouncements and other activity

PCAOB Standards and Related Rules is available as a paperback (updated yearly) and an online subscription (updated throughout the year whenever new material becomes available).

Online Subscription > AICPA Online Professional Library. Your subscription includes content updates and unlimited online access for 1 year.
Get even more value with the Professional Literature Bundle! This convenient bundle of titles gives you access to all of the auditing standards and related rules in one convenient online subscription, including PCAOB Standards and Related Rules, AICPA Professional Standards and AICPA Technical Questions and Answers.
PCAOB Standards and Related Rules
Online Subscription
Product# WPC-BX
Availability: Online Access 1 Year
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