Professional Standards is your comprehensive source of auditing and attestation pronouncements issued by the AICPA, and includes the AICPA Code of Professional Conduct and Bylaws. Standards, and related interpretations to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.
This year’s edition of Professional Standards continues to retain the pre-clarified standards to aid your audits for which the pre-clarified standards are still effective. It also includes a section detailing the applicability and integration of AICPA Professional Standards and PCAOB standards.
Changes to this year’s publication include:
SAS No. 127, Omnibus Statement on Auditing Standards- 2013: amendments to AU-C sections addressing group audits and special-purpose frameworks.
Three new ethics interpretations
Extensive conforming changes to the attestation and compilation and review standards to reflect the effective date of the clarified auditing standards
In addition, Professional Standards includes:
Accounting and Review Services Standards and Interpretations
Code of Professional Conduct
Valuation Services Standards and Interpretations
Consulting Services Standards
Quality Control Standards
Peer Review Standards and Interpretations
Tax Services Standards and Interpretations
Statement on Responsibilities in Personal Financial Planning Practice
Policies for the Continuing Professional Education (CPE)Membership Requirement and CPE Standards
Be sure you have the most comprehensive publication of standards applicable to nonpublic entity engagements: AICPA’s Professional Standards.
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