Professional Standards

Your comprehensive source of auditing and attestation pronouncements issued by the AICPA. This 3-volume set 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to help you apply the standards in specific circumstances -- are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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 2013 edition 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
• Bylaws
• 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.