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Updated as of June 1, 2015, 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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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 has been updated to include SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification, issued in October 2014. Due to the issuance of SSARS No. 21, this update also adds a Cross-References to SSARSs section at the beginning of the AR-C section. This cross-references section reflects all SSARSs issued beginning with SSARS No. 21.
Additional changes to this year’s publication include:
Professional Standards includes: