Professional Standards

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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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. Updates include: SAS No. 129, Amendment to Statement on Auditing Standards No. 122 Section 920, Letters for Underwriters and Certain Other Requesting Parties, as Amended; Ten new auditing and attestation Statements of Position; One new accounting Statement of Position. This resource also 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.