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Authors/Editors:
AICPA

ISBN: 978-0-8705-1807-2
Date Published: 8/09

Suggested List Price: $74.50
Net Bookstore Price: $60.00

AICPA Professional Standards offers a seamless source of professional standards applicable to non-public companies and contains pronouncements issued by the AICPA.

Pronouncements in this edition are arranged by subject with amendments noted, superseded portions deleted, and necessary conforming changes reflected. Many sections have been indexed for quick and easy data retrieval.

This edition includes standards and interpretations issued through June 1, 2009, including:

  • Statement on Auditing Standards (SAS) No. 116, Interim Financial Information
  • SAS No. 115, Communicating Internal Control Related Matters Identified in an Audit
  • The full text of all final Clarity Standards (auditing) issued to date
  • Statement on Standards for Attestation Engagements (SSAE) No. 15, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements
  • Statement on Standards for Accounting and Review Services (SSARS) No. 18, Applicability of Statements on Standards for Accounting and Review Services
  • Interpretation No. 31, "Preparation of Financial Statements for Use by an Entity’s Auditor" of AR section 100
  • ET Guide for Complying With Rules 102-505
  • Numerous amendments and conforming changes, including those necessary to reflect FASB Accounting Standards CodificationTM (ASC)

This 2-volume paperback set includes:

  • Statements on Auditing Standards and Related Interpretations
  • Statements on Standards for Attestation Engagements and Related Interpretations
  • Statements on Standards for Accounting and Review Services and Related
  • Interpretations
  • AICPA Code of Professional Conduct
  • AICPA Bylaws
  • Statements on Standards for Consulting Services
  • Statements on Quality Control Standards
  • Statements on Standards for Valuation Services
  • Standards for Performing and Reporting on Peer Reviews and Related Interpretations
  • Statements on Standards for Tax Services and Related Interpretations
  • Statements on Responsibilities in Personal Financial Planning Practice

VOLUME 1

U.S AUDITING - AICPA

AU 100 Statements on Auditing Standards—Introduction

AU 200 The General Standards

AU 300 The Standards of Field Work

AU 400 The First, Second, and Third Standards of Reporting

AU 500 The Fourth Standard of Reporting

AU 600 Other Types of Reports

AU 700 Special Topics

AU 800 Compliance Auditing

AU 900 Special Reports of the Committee on Auditing Procedure

AU Risk Assessment Standards

ATTESTATION ENGAGEMENTS

AT Attestation Engagements - Contents

AT Statements on Standards for Attestation Engagements - Introduction

AT Statements on Standards for Attestation Engagements


VOLUME 2

ACCOUNTING AND REVIEW SERVICES

AR Statements on Standards for Accounting and Review Services

CODE OF PROFESSIONAL CONDUCT

ET Code of Professional Conduct - Introduction

ET 50 Principles of Professional Conduct

ET 90 Rules: Applicability and Definitions

ET 100 Independence, Integrity, and Objectivity

ET 200 General Standards, Accounting Principles

ET 300 Responsibilities to Clients

ET 400 Responsibilities to Colleagues

ET 500 Other Responsibilities and Practices

BYLAWS

BL Definitions

BL 100 Name and Purpose

BL 200 Admission to, and Retention of, Membership and Association

BL 300 Organization and Procedure

BL 400 Financial Management and Controls

BL 500 Meetings of the Institute and the Council

BL 600 Election of Council, Board of Directors, and Officers of the Institute

BL 700 Termination of Membership and Disciplinary Sanctions

BL 800 Amendments

BL 900 General

CONSULTING SERVICES

CS Statement on Standards for Consulting Services

QUALITY CONTROL

PEER REVIEW

TAX SERVICES

PERSONAL FINANCIAL PLANNING

CONTINUING PROFESSIONAL EDUCATION

To order AICPA Professional Standards, use the following specifications:

Title: AICPA Professional Standards
Authors: AICPA
Prices: $74.50 List/$60.00 Net (Reflects 20% Bookstore Discount)
Availability: 8/09
Item Number: 0-4274-400
ISBN: 978-0-8705-1807-2
Publisher: CCH Tax and Accounting
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