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Professional Standards

Publisher: AICPA
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Updated as of June 1, 2014, Professional Standards is your comprehensive source of auditing and attestation pronouncements issued by the AICPA, along with 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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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 contains the revised Code of Professional Conduct (effective December 15, 2014). The AICPA’s Professional Ethics Executive Committee restructured and codified the Code of Professional Conduct so that members and other users of the code can apply the rules and reach appropriate conclusions more easily and intuitively.

Changes to this year’s publication include:

  • SAS No. 128, Using the Work of Internal Auditors
  • SSPFPS No. 1, Statement on Standards in Personal Financial Planning Services
  • Five new auditing interpretations
  • Deletion of the pre-clarity auditing standards

In addition, Professional Standards includes:

  • Attestation Standards and Interpretations
  • Accounting and Review Services Standards and Interpretations
  • Code of Professional Conduct
  • Bylaws
  • Valuation Services Standards and Interpretations
  • Consulting Services Standards
  • Quality Control Standards
  • Peer Review Standards and Interpretations
  • Tax Services Standards and Interpretations
  • Policies for the Continuing Professional Education (CPE)Membership Requirement and CPE Standards
Get even more value with the AICPA Professional Standards and Technical Practice Aids Set or the Audit & Accounting Bundle. These unique bundles offer a full range of applicable content to meet your accounting and auditing needs. Follow the links above for more details.
AICPA Professional Standards
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