AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
product-image
AICPA Professional Standards
Audit & Assurance
Publication

AICPA Professional Standards

Your comprehensive source of professional standards and interpretations issued by the AICPA.

$199 - $249
Do you have an AICPA membership? Log in to apply your member discount.

Format

Subscription

Availability

1 year

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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
$249.00
AICPA Members
$199.00

Looking for group pricing?

We can help with discounts for group orders. Call us at 800-634-6780 (option 1), start a live chat with the icon to the right, or send us a note below.

Contact us
More Details
Access
This is a digital product. You will have access to the content for 1 year after purchase date. It is set to automatically renew upon expiration, at the current price and your membership level. Your credit card details will be saved to your account and you will have the option to edit this auto renewal after purchase
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

AICPA Professional Standards
Nonmember Price
$249.00
Price excluding sales tax
$249.00
Do you have an AICPA membership? 
Log in to apply your member discount.

Related content