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AICPA Professional Standards and Technical Questions and Answers Set
Audit & Assurance
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AICPA Professional Standards and Technical Questions and Answers Set

This unique set includes both AICPA Professional Standards and Technical Practice Aids, and it gives you access to auditing standards, professional standards as well as Statements of Position, bulletins and alerts.

$390$263.50 - $331.50
15% bundle discount applied
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Products included

2

Format

Multiple

Product Number

APT20P

 Business & partner 
Bundle Details

Gain access to auditing standards, professional standards as well as Statements of Position, bulletins and alerts.

What’s included in this bundle
Paperback
$255
$174.25 - $216.75
15% bundle discount applied
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Product Details

Updated as of June 1, 2020, Professional Standards is your comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting and review services pronouncements, 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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.

Professional Standards includes these standards and sections:

  • Auditing standards and interpretations
  • Attestation standards and interpretations
  • Accounting and review standards and interpretations
  • Quality control standards
  • Statements of Position-accounting, auditing and attestation
  • AICPA Code of Professional Conduct
  • AICPA bylaws
  • Valuation services standards and interpretations
  • Consulting services standards
  • Peer review standards and interpretations
  • Tax services standards and interpretations
  • Policies for the CPE membership requirement and CPE standards

New in 2020:

  • Statement on Auditing Standards (SAS) No. 138, Amendments to the Description of the Concept of Materiality
  • SAS No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134
  • SAS No. 140, Amendments to AU-C Sections 725, 730, 930, 935, and 940 to Incorporate Auditor Reporting Changes From SAS Nos. 134 and 137
  • SAS No. 141, Amendment to the Effective Dates of SAS Nos. 134-140
  • Statement on Standards for Attestation Engagements (SSAE) No. 19, Agreed-Upon Procedures Engagements
  • SSAE No. 20, Amendments to the Description of the Concept of Materiality
  • Statement on Auditing Standards for Accounting and Review Services (SSARS) No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions
  • Statement of Position (SOP) 20-1, Reporting Pursuant to the 2020 Global Investment Performance Standards
  • Addition of Pre-SAS No. 134 U.S. Auditing Standards - AICPA (Clarified) AU-C section

Additional changes to this year's publication include the following:

  • Revisions to auditing standards
  • Revisions to Statements of Position
  • Updates to AICPA/NASBA joint CPE standards
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Paperback
$135
$89.25 - $114.75
15% bundle discount applied
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Product Details

What you need to know.

Find the answers to the questions your colleagues and clients are asking in Technical Questions and Answers, a compilation of popular Q&As from the AICPA's Technical Hotline. This resource includes non-authoritative literature on the following subjects:

  • Financial Statement Presentation
  • Assets
  • Liabilities and Deferred Credits
  • Capital
  • Revenue and Expense
  • Specialized Industry Problems
  • Specialized Organizational Problems
  • Audit Fieldwork
  • Auditor's Reports
  • Attestation Engagements

Updates in 2020:

New Q&As have been added for:

  • Revised Section 163(j) limitation and evaluation of the realizability of a Section 163(j) carryforward (sections 3300.01-.02)
  • Accounting for costs incurred in connection with the implementation of electronic health record systems (section 6400.53)
  • Financial presentation considerations related to transactions involving provider taxation programs and similar arrangements (section 6400.54)
  • Auditor assessment of a special-purpose government's only immaterial fiduciary fund (sections 6950.23-.24)
  • Reporting guidance upon initial implementation of Statement on Auditing Standards no. 134, as amended (section 8100.04)
  • OMB 2019 Compliance Supplement (sections 9110.24-.27)

Q&As under the following topics have also been revised:

  • Statement of cash flows (section 1300)
  • Consolidated financial statements (section 1400)
  • Notes to financial statements (section 1800)
  • Cash (section 2110)
  • Fixed assets (section 2210)
  • Long-term investments (section 2220)
  • Health care entities (section 6400)
  • Investment companies (section 6910)
  • Financial Statement Reporting and Disclosure − Employee Benefit Plans (section 6931)
  • Auditing Employee Benefit Plans (section 6933)
  • Predecessor auditors (section 8900)
  • Special reports (section 9110)
  • Attestation reports (section 9510)
  • Attest engagement: American Land Title Association best practices framework (section 9540)
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AICPA Professional Standards and Technical Questions and Answers Set
0
Nonmember Price
$390.00
Bundle Discount
$58.50
Price excluding sales tax
$331.50
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