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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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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:
In addition, Professional Standards includes: