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Home > Library > Digital Collections > Archival Digital Accounting Collection > AICPA Historical Collection > AICPA Professional Standards

American Institute of Certified Public Accountants (AICPA) Historical Collection
 

AICPA Professional Standards

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  • AICPA professional standards as of June 1, 2018, Volume 2: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education by American Institute of Certified Public Accountants (AICPA)

    AICPA professional standards as of June 1, 2018, Volume 2: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education

    American Institute of Certified Public Accountants (AICPA)

  • Codification of statements on standards for attestation engagements, as of January 2012, Numbers 1 to 17 by American Institute of Certified Public Accountants (AICPA)

    Codification of statements on standards for attestation engagements, as of January 2012, Numbers 1 to 17

    American Institute of Certified Public Accountants (AICPA)

  • AICPA Code of Professional Conduct, Effective December 15, 2014. Updated for all Official Releases through June 20, 2020 by American Institute of Certified Public Accountants (AICPA)

    AICPA Code of Professional Conduct, Effective December 15, 2014. Updated for all Official Releases through June 20, 2020

    American Institute of Certified Public Accountants (AICPA)

  • AICPA professional standards as of June 1, 2020, Volume 1: U.S. Auditing standards-AICPA (Clarified), U.S. Attestation Standards -- AICPA (Clarified) by American Institute of Certified Public Accountants (AICPA)

    AICPA professional standards as of June 1, 2020, Volume 1: U.S. Auditing standards-AICPA (Clarified), U.S. Attestation Standards -- AICPA (Clarified)

    American Institute of Certified Public Accountants (AICPA)

  • AICPA Professional Standards as of June 1, 2020, Volume 2: Pre-SAS No.134 U.S. Auditing Standards — AICPA (Clarified) by American Institute of Certified Public Accountants (AICPA)

    AICPA Professional Standards as of June 1, 2020, Volume 2: Pre-SAS No.134 U.S. Auditing Standards — AICPA (Clarified)

    American Institute of Certified Public Accountants (AICPA)

  • AICPA professional standards as of June 1, 2020, Volume 3: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education by American Institute of Certified Public Accountants (AICPA)

    AICPA professional standards as of June 1, 2020, Volume 3: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education

    American Institute of Certified Public Accountants (AICPA)

  • Codification of statements on auditing standard, Numbers 122 to 138, as of January 2020 by American Institute of Certified Public Accountants (AICPA)

    Codification of statements on auditing standard, Numbers 122 to 138, as of January 2020

    American Institute of Certified Public Accountants (AICPA)

  • Codification of Statements on Standards for Accounting and Review Services, Numbers 21-25, as of February 2020 by American Institute of Certified Public Accountants (AICPA)

    Codification of Statements on Standards for Accounting and Review Services, Numbers 21-25, as of February 2020

    American Institute of Certified Public Accountants (AICPA)

  • Codification of Statements on Standards for Attestation Engagements, Number 20, as of January 2020 by American Institute of Certified Public Accountants (AICPA)

    Codification of Statements on Standards for Attestation Engagements, Number 20, as of January 2020

    American Institute of Certified Public Accountants (AICPA)

  • AICPA Code of Professional Conduct, Effective December 15, 2014. Updated for all Official Releases through September 1, 2018 (Using Content in the Online system as of June 2019) by American Institute of Certified Public Accountants (AICPA)

    AICPA Code of Professional Conduct, Effective December 15, 2014. Updated for all Official Releases through September 1, 2018 (Using Content in the Online system as of June 2019)

    American Institute of Certified Public Accountants (AICPA)

  • AICPA professional standards as of July 1, 2019, Volume 1: U.S. Auditing standards-AICPA (Clarified), U.S. Attestation Standards -- AICPA (Clarified) by American Institute of Certified Public Accountants (AICPA)

    AICPA professional standards as of July 1, 2019, Volume 1: U.S. Auditing standards-AICPA (Clarified), U.S. Attestation Standards -- AICPA (Clarified)

    American Institute of Certified Public Accountants (AICPA)

  • AICPA professional standards as of July 1, 2019, Volume 2: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education by American Institute of Certified Public Accountants (AICPA)

    AICPA professional standards as of July 1, 2019, Volume 2: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education

    American Institute of Certified Public Accountants (AICPA)

  • Codification of statements on auditing standard, Numbers 122 to 135, as of May 2019 by American Institute of Certified Public Accountants (AICPA)

    Codification of statements on auditing standard, Numbers 122 to 135, as of May 2019

    American Institute of Certified Public Accountants (AICPA)

  • Codification of Statements on Standards for Accounting and Review Services, Numbers 21-24, as of January 2019 by American Institute of Certified Public Accountants (AICPA)

    Codification of Statements on Standards for Accounting and Review Services, Numbers 21-24, as of January 2019

    American Institute of Certified Public Accountants (AICPA)

  • Codification of Statements on Standards for Attestation Engagements, Number 18, as of January 2019 by American Institute of Certified Public Accountants (AICPA)

    Codification of Statements on Standards for Attestation Engagements, Number 18, as of January 2019

    American Institute of Certified Public Accountants (AICPA)

  • Agreed-Upon Procedures Engagements; Statement on Standards for Attestation Engagements 19 by American Institute of Certified Public Accountants. Auditing Standards Board

    Agreed-Upon Procedures Engagements; Statement on Standards for Attestation Engagements 19

    American Institute of Certified Public Accountants. Auditing Standards Board

  • Amendments to the Description of the Concept of Materiality (Amends the following sections of Statement on Standards for Attestation Engagements [SSAE] No. 18, Attestation Standards: Clarification and Recodification: — Section 205, Examination Engagements [AICPA, Professional Standards, AT-C sec. 205]; — Section 210, Review Engagements [AICPA, Professional Standards, AT-C sec. 210]); Statement on Standards for Attestation Engagements 20 by American Institute of Certified Public Accountants. Auditing Standards Board

    Amendments to the Description of the Concept of Materiality (Amends the following sections of Statement on Standards for Attestation Engagements [SSAE] No. 18, Attestation Standards: Clarification and Recodification: — Section 205, Examination Engagements [AICPA, Professional Standards, AT-C sec. 205]; — Section 210, Review Engagements [AICPA, Professional Standards, AT-C sec. 210]); Statement on Standards for Attestation Engagements 20

    American Institute of Certified Public Accountants. Auditing Standards Board

  • PCAOB Standards and Related Rules As of December 2019 by Public Company Accounting Oversight Board and American Institute of Certified Public Accountants (AICPA)

    PCAOB Standards and Related Rules As of December 2019

    Public Company Accounting Oversight Board and American Institute of Certified Public Accountants (AICPA)

  • Omnibus statement on standards for accounting and review services - 2018; Statement on standards for accounting and review services 24 by American Institute of Certified Public Accountants. Accounting and Review Services Committee

    Omnibus statement on standards for accounting and review services - 2018; Statement on standards for accounting and review services 24

    American Institute of Certified Public Accountants. Accounting and Review Services Committee

  • AICPA Code of Professional Conduct, Effective December 15, 2014. Updated for all Official Releases through September 1, 2018 by American Institute of Certified Public Accountants (AICPA)

    AICPA Code of Professional Conduct, Effective December 15, 2014. Updated for all Official Releases through September 1, 2018

    American Institute of Certified Public Accountants (AICPA)

  • AICPA professional standards as of June 1, 2018, Volume 1: U.S. Auditing standards-AICPA (Clarified), U.S. Attestation Standards -- AICPA (Clarified) by American Institute of Certified Public Accountants (AICPA)

    AICPA professional standards as of June 1, 2018, Volume 1: U.S. Auditing standards-AICPA (Clarified), U.S. Attestation Standards -- AICPA (Clarified)

    American Institute of Certified Public Accountants (AICPA)

  • Codification of statements on auditing standard, Numbers 122 to 133, as of January 2018 by American Institute of Certified Public Accountants (AICPA)

    Codification of statements on auditing standard, Numbers 122 to 133, as of January 2018

    American Institute of Certified Public Accountants (AICPA)

  • Codification of Statements on Standards for Accounting and Review Services, Numbers 1-24, as of May 2018 by American Institute of Certified Public Accountants (AICPA)

    Codification of Statements on Standards for Accounting and Review Services, Numbers 1-24, as of May 2018

    American Institute of Certified Public Accountants (AICPA)

  • Codification of Statements on Standards for Attestation Engagements, Number 18, as of January 2018 by American Institute of Certified Public Accountants (AICPA)

    Codification of Statements on Standards for Attestation Engagements, Number 18, as of January 2018

    American Institute of Certified Public Accountants (AICPA)

  • PCAOB Standards and Related Rules As of December 2018 by Public Company Accounting Oversight Board and American Institute of Certified Public Accountants (AICPA)

    PCAOB Standards and Related Rules As of December 2018

    Public Company Accounting Oversight Board and American Institute of Certified Public Accountants (AICPA)

  • AICPA Code of Professional Conduct, Effective December 15, 2014. Updated for all Official Releases through August 31, 2017 by American Institute of Certified Public Accountants (AICPA)

    AICPA Code of Professional Conduct, Effective December 15, 2014. Updated for all Official Releases through August 31, 2017

    American Institute of Certified Public Accountants (AICPA)

  • AICPA professional standards as of June 1, 2017, Volume 1: U.S. Auditing standards-AICPA (Clarified), U.S. Attestation Standards -- AICPA (Clarified) by American Institute of Certified Public Accountants (AICPA)

    AICPA professional standards as of June 1, 2017, Volume 1: U.S. Auditing standards-AICPA (Clarified), U.S. Attestation Standards -- AICPA (Clarified)

    American Institute of Certified Public Accountants (AICPA)

  • AICPA professional standards as of June 1, 2017, Volume 2: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education by American Institute of Certified Public Accountants (AICPA)

    AICPA professional standards as of June 1, 2017, Volume 2: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education

    American Institute of Certified Public Accountants (AICPA)

  • Codification of statements on auditing standard, Numbers 122 to 132, as of January 2017 by American Institute of Certified Public Accountants (AICPA)

    Codification of statements on auditing standard, Numbers 122 to 132, as of January 2017

    American Institute of Certified Public Accountants (AICPA)

  • Codification of Statements on Standards for Accounting and Review Services (Clarified) [AR-C], Numbers 1-23, as of May 2017 by American Institute of Certified Public Accountants (AICPA)

    Codification of Statements on Standards for Accounting and Review Services (Clarified) [AR-C], Numbers 1-23, as of May 2017

    American Institute of Certified Public Accountants (AICPA)

  • Codification of Statements on Standards for Attestation Engagements (Including Statements on Standards for Attestation Engagements [Clarified]), Numbers 1-18, as of January 2017 by American Institute of Certified Public Accountants (AICPA)

    Codification of Statements on Standards for Attestation Engagements (Including Statements on Standards for Attestation Engagements [Clarified]), Numbers 1-18, as of January 2017

    American Institute of Certified Public Accountants (AICPA)

  • PCAOB Standards and Related Rules As of December 2017 by Public Company Accounting Oversight Board and American Institute of Certified Public Accountants (AICPA)

    PCAOB Standards and Related Rules As of December 2017

    Public Company Accounting Oversight Board and American Institute of Certified Public Accountants (AICPA)

  • Compilation of Pro Forma Financial Information; Statement on Standards for Accounting and Review Services 22 by American Institute of Certified Public Accountants. Accounting and Review Services Committee

    Compilation of Pro Forma Financial Information; Statement on Standards for Accounting and Review Services 22

    American Institute of Certified Public Accountants. Accounting and Review Services Committee

  • Omnibus Statement on Standards for Accounting and Review Services - 2016; Statement on Standards for Accounting and Review Services 23 by American Institute of Certified Public Accountants. Accounting and Review Services Committee OMNIBUS

    Omnibus Statement on Standards for Accounting and Review Services - 2016; Statement on Standards for Accounting and Review Services 23

    American Institute of Certified Public Accountants. Accounting and Review Services Committee OMNIBUS

  • AICPA Code of Professional Conduct, Effective December 15, 2014. Updated for all Official Releases through August 31, 2016 by American Institute of Certified Public Accountants (AICPA)

    AICPA Code of Professional Conduct, Effective December 15, 2014. Updated for all Official Releases through August 31, 2016

    American Institute of Certified Public Accountants (AICPA)

  • AICPA Code of Professional Conduct, Effective December 15, 2014. Updated for all Official Releases through June 21, 2016 by American Institute of Certified Public Accountants (AICPA)

    AICPA Code of Professional Conduct, Effective December 15, 2014. Updated for all Official Releases through June 21, 2016

    American Institute of Certified Public Accountants (AICPA)

  • AICPA professional standards as of June 1, 2016, Volume 1: U.S. Auditing standards-AICPA (Clarified), Attestation Standards, U.S. Attestation Standards -- AICPA (Clarified) by American Institute of Certified Public Accountants (AICPA)

    AICPA professional standards as of June 1, 2016, Volume 1: U.S. Auditing standards-AICPA (Clarified), Attestation Standards, U.S. Attestation Standards -- AICPA (Clarified)

    American Institute of Certified Public Accountants (AICPA)

  • AICPA professional standards as of June 1, 2016, Volume 2: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education by American Institute of Certified Public Accountants (AICPA)

    AICPA professional standards as of June 1, 2016, Volume 2: Statements of Position — Auditing and Attestation, Statement of Position — Accounting, Accounting and Review Services, Accounting and Review Services (Clarified), Code of Professional Conduct, Bylaws, Valuation Services, Consulting Services, Quality Control, Peer Review, Tax Services, Personal Financial Planning, Continuing Professional Education

    American Institute of Certified Public Accountants (AICPA)

  • Codification of statements on auditing standard, Numbers 122 to 131, as of January 2016 by American Institute of Certified Public Accountants (AICPA)

    Codification of statements on auditing standard, Numbers 122 to 131, as of January 2016

    American Institute of Certified Public Accountants (AICPA)

  • Codification of Statements on Standards for Accounting and Review Services (Including Statements on Standards for Accounting and Review Services [Clarified]), Numbers 1-21, as of January 2016 by American Institute of Certified Public Accountants (AICPA)

    Codification of Statements on Standards for Accounting and Review Services (Including Statements on Standards for Accounting and Review Services [Clarified]), Numbers 1-21, as of January 2016

    American Institute of Certified Public Accountants (AICPA)

  • Codification of Statements on Standards for Attestation Engagements (Including Statements on Standards for Attestation Engagements [Clarified]), Numbers 1-18, as of January 2016 by American Institute of Certified Public Accountants (AICPA)

    Codification of Statements on Standards for Attestation Engagements (Including Statements on Standards for Attestation Engagements [Clarified]), Numbers 1-18, as of January 2016

    American Institute of Certified Public Accountants (AICPA)

  • PCAOB Standards and Related Rules, Volume 2, as of January 2016, Attestation, Ethics & Independence, Quality Control, PCAOB Staff Guidance, Select Rules of the Board, Select PCAOB Releases by American Institute of Certified Public Accountants (AICPA)

    PCAOB Standards and Related Rules, Volume 2, as of January 2016, Attestation, Ethics & Independence, Quality Control, PCAOB Staff Guidance, Select Rules of the Board, Select PCAOB Releases

    American Institute of Certified Public Accountants (AICPA)

  • Attestation Standards: Clarification and Recodification; Statement on Standards for Attestation Engagements 18 by American Institute of Certified Public Accountants. Auditing Standards Board

    Attestation Standards: Clarification and Recodification; Statement on Standards for Attestation Engagements 18

    American Institute of Certified Public Accountants. Auditing Standards Board

  • PCAOB Standards and Related Rules, Volume 1, as of January 2016, Auditing — Reorganized, Auditing by Public Company Accounting Oversight Board and American Institute of Certified Public Accountants (AICPA)

    PCAOB Standards and Related Rules, Volume 1, as of January 2016, Auditing — Reorganized, Auditing

    Public Company Accounting Oversight Board and American Institute of Certified Public Accountants (AICPA)

  • AICPA Code of Professional Conduct Effective December 15, 2014. Updated for all Official Releases through April 23, 2015 by American Institute of Certified Public Accountants (AICPA)

    AICPA Code of Professional Conduct Effective December 15, 2014. Updated for all Official Releases through April 23, 2015

    American Institute of Certified Public Accountants (AICPA)

  • AICPA Code of Professional Conduct,Effective December 15, 2014. Updated for all Official Releases through October 26, 2015 by American Institute of Certified Public Accountants (AICPA)

    AICPA Code of Professional Conduct,Effective December 15, 2014. Updated for all Official Releases through October 26, 2015

    American Institute of Certified Public Accountants (AICPA)

  • AICPA professional standards as of June 1, 2015, Volume 1: U.S. Auditing standards-AICPA (Clarified), Attestation Standards by American Institute of Certified Public Accountants (AICPA)

    AICPA professional standards as of June 1, 2015, Volume 1: U.S. Auditing standards-AICPA (Clarified), Attestation Standards

    American Institute of Certified Public Accountants (AICPA)

  • AICPA professional standards as of June 1, 2015, Volume 2: accounting and review services, code of professional conduct, bylaws, valuation services, consulting services, quality control, peer review, tax services, personal financial planning, continuing professional education by American Institute of Certified Public Accountants (AICPA)

    AICPA professional standards as of June 1, 2015, Volume 2: accounting and review services, code of professional conduct, bylaws, valuation services, consulting services, quality control, peer review, tax services, personal financial planning, continuing professional education

    American Institute of Certified Public Accountants (AICPA)

 

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