-
Strategy and Work Plan: Consultation paper, AICPA Professional Ethics Division, November 15, 2019, Please send comments by February 28, 2020
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Ballots for Proposed Statement on Standards for Attestation Engagements, Revisions to Statement on Standards for Attestation Engagements No. 18, Attestation Standards: Clarification and Recodification, July 11, 2018
American Institute of Certified Public Accountants. Auditing Standards Board
-
Comment Letters on Proposed Statement on Standards for Attestation Engagements, Revisions to Statement on Standards for Attestation Engagements No. 18, Attestation Standards: Clarification and Recodification, July 11, 2018
American Institute of Certified Public Accountants. Auditing Standards Board
-
Proposed Statement on Standards for Attestation Engagements, Revisions to Statement on Standards for Attestation Engagements No. 18, Attestation Standards: Clarification and Recodification, July 11, 2018, Comments are requested by October 11, 2018; Exposure draft (American Institute of Certified Public Accountants), 2018, July 11
American Institute of Certified Public Accountants. Auditing Standards Board
-
Comment Letters on Proposed Interpretation of the AICPA Code of Professional Conduct Disclosing Client Information in Connection With a Quality Review (ET sec. 1.700.110), June 20, 2018
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Comment Letters on Proposed Interpretation of the AICPA Code of Professional Conduct Staff Augmentation Arrangements Interpretation (ET sec. 1.295.157), December 7, 2018
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Comment Letters on Proposed Revised Interpretation Information System Services (formerly Information Systems Design, Implementation, or Integration), March 15, 2018
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Proposed Interpretation of the AICPA Code of Professional Conduct Disclosing Client Information in Connection With a Quality Review (ET sec. 1.700.110), June 20, 2018, Comments are requested by August 20, 2018; Exposure draft (American Institute of Certified Public Accountants), 2018, June 20
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Proposed Interpretation of the AICPA Code of Professional Conduct Staff Augmentation Arrangements Interpretation (ET sec. 1.295.157), December 7, 2018, Comments are requested by March 7, 2019; Exposure draft (American Institute of Certified Public Accountants), 2018, December 7
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Proposed Revised Interpretation Information System Services (formerly Information Systems Design, Implementation, or Integration), March 15, 2018 Comments are requested by June 15, 2018; Exposure draft (American Institute of Certified Public Accountants), 2018, March 15
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Technical Correction Contained in this Document are Effective Immediately
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Comment Letters on Proposed Statement on Standards for Accounting and Review Services, Omnibus Statement on Standards for Accounting and Review Services—2018, September 14, 2017
American Institute of Certified Public Accountants. Accounting and Review Services Committee
-
Comment Letters on Proposed Statement on Standards for Attestation Engagements, Selected Procedures, September 1, 2017
American Institute of Certified Public Accountants. Accounting and Review Services Committee
-
Proposed Statement on Standards for Accounting and Review Services, Omnibus Statement on Standards for Accounting and Review Services—2018, September 14, 2017, Comments are requested by December 14, 2017; Exposure draft (American Institute of Certified Public Accountants), 2017, September 14
American Institute of Certified Public Accountants. Accounting and Review Services Committee
-
Proposed Statement on Standards for Attestation Engagements, Selected Procedures, September 1, 2017, Comments are requested by December 1, 2017; Exposure draft (American Institute of Certified Public Accountants), 2017, September 1
American Institute of Certified Public Accountants. Accounting and Review Services Committee
-
Ballot Reporting on Proposed Statement on Auditing Standards, Forming an Opinion and Reporting on Financial statements of Employee Benefit Plans subject to ERISA, April 20, 2017
American Institute of Certified Public Accountants. Auditing Standards Board
-
Comment Letters on Proposed Statement on Auditing Standards, Forming an Opinion and Reporting on Financial statements of Employee Benefit Plans subject to ERISA, April 20, 2017
American Institute of Certified Public Accountants. Auditing Standards Board
-
Comment Letters on Proposed Statement on Auditing Standards, Omnibus Statement on Auditing Standards—2018, November 28, 2017
American Institute of Certified Public Accountants. Auditing Standards Board
-
Comment Letters on Proposed Statement on Auditing Standards, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports, November 28, 2017
American Institute of Certified Public Accountants. Auditing Standards Board
-
Proposed Statement on Auditing Standards, Forming an Opinion and Reporting on Financial statements of Employee Benefit Plans subject to ERISA, April 20, 2017, Comments are requested by August 21, 2017; Exposure draft (American Institute of Certified Public Accountants), 2017, April 20
American Institute of Certified Public Accountants. Auditing Standards Board
-
Proposed Statement on Auditing Standards, Omnibus Statement on Auditing Standards—2018, November 28, 2017, Comments are requested by May 15, 2018; Exposure draft (American Institute of Certified Public Accountants), 2017, November 28
American Institute of Certified Public Accountants. Auditing Standards Board
-
Proposed Statement on Auditing Standards, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports, November 28, 2017, Comments are requested by May 15, 2018; Exposure draft (American Institute of Certified Public Accountants), 2017, November 28
American Institute of Certified Public Accountants. Auditing Standards Board
-
Proposed Statements on Auditing Standards—Auditor Reporting: Forming an Opinion and Reporting on Financial Statements, Communicating Key Audit Matters in the Independent Auditor’s Report, Modifications to the Opinion in the Independent Auditor’s Report, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report, Proposed Amendments—Addressing Disclosures in the Audit of Financial Statements, November 28, 2017,Comments are requested by May 15, 2018; Exposure draft (American Institute of Certified Public Accountants), 2017, November 28
American Institute of Certified Public Accountants. Auditing Standards Board
-
Comment Letters on Omnibus proposal: Proposed revised and new interpretations applicable to members in business, January 9, 2017
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Comment Letters on Proposed Interpretation and other guidance State and Local Government Entities (formerly Entities Included in State and Local Government Financial Statements), July 7, 2017
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Comment Letters on Proposed Interpretation: Long Association of Senior Personnel With an Attest Client, July 14, 2017
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Comment Letters on Proposed Interpretations: Responding to Noncompliance with Laws and Regulations, March 10, 2017,
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Comment Letters on Proposed Revisions to the AICPA Code of Professional Conduct Leases Interpretation (ET sec. 1.260.040), October 20, 2017
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Omnibus proposal: Proposed revised and new interpretations applicable to members in business;, January 9, 2017, Comments are requested by April 17, 2017 Exposure draft (American Institute of Certified Public Accountants), 2017, January
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Proposed Interpretation and other guidance State and Local Government Entities (formerly Entities Included in State and Local Government Financial Statements), July 7, 2017, Comments are requested by October 16, 2017; Exposure draft (American Institute of Certified Public Accountants),2017, July 7
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Proposed Interpretation: Long Association of Senior Personnel With an Attest Client, July 14, 2017, Comments are requested by September 15, 2017; Exposure draft (American Institute of Certified Public Accountants), 2017, July 14
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Proposed Interpretations: Responding to Noncompliance with Laws and Regulations, March 10, 2017, Comment deadline is May 12, 2017; Exposure draft (American Institute of Certified Public Accountants), 2017, March 10
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Proposed Revisions to the AICPA Code of Professional Conduct Leases Interpretation (ET sec. 1.260.040), October 20, 2017, Comments are requested by January 15, 2018; Exposure draft (American Institute of Certified Public Accountants), 2017,October 20
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Comment Letters on Proposed Statement on Standards for Accounting and Review Services, Amendment to Statement on Standards for Accounting and Review Services No. 21, Section 90, Review of Financial Statements, July 6, 2016
American Institute of Certified Public Accountants. Accounting and Review Services Committee
-
Proposed Statement on Standards for Accounting and Review Services, Amendment to Statement on Standards for Accounting and Review Services No. 21, Section 90, Review of Financial Statements, July 6, 2016, Comments are requested by September 2, 2016, Exposure draft (American Institute of Certified Public Accountants), 2016, July 6
American Institute of Certified Public Accountants. Accounting and Review Services Committee
-
Comment Letters on Proposed Statement on Auditing Standards, Auditor Involvment with Exempt Offering Documents, July 13, 2016
American Institute of Certified Public Accountants. Auditing Standards Board
-
Comment Letters on Proposed Statement on Auditing Standards, The Auditor’s Consideration of an entity’s Ability to Continue as a Going Concern, July 5, 2016, Comments are requested by September 5, 2016
American Institute of Certified Public Accountants. Auditing Standards Board
-
Proposed Statement on Auditing Standards, Auditor Involvment with Exempt Offering Documents, July 13, 2016, Comments are Requested by October 13, 2016; Exposure draft (American Institute of Certified Public Accountants), 2016, July 13
American Institute of Certified Public Accountants. Auditing Standards Board
-
Proposed Statement on Auditing Standards, The Auditor’s Consideration of an entity’s Ability to Continue as a Going Concern, July 5, 2016, Comments are requested by September 5, 2016; Exposure draft (American Institute of Certified Public Accountants), 2016 July 5
American Institute of Certified Public Accountants. Auditing Standards Board
-
Comment Letter onProposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Modifications to Peer Review Report to Specifically Disclose the Selection and Review of Single Audits as Must-Select Engagements, Modifications to Representation Letter to Reflect Scope of Engagements Performed and Selected, August 17, 2016
American Institute of Certified Public Accountants. Peer Review Board
-
Comment Letters on Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Allows Firms with No AICPA Members to Enroll in the AICPA Peer Review Program, Expands the Availability of Administration by the National Peer Review Committee, Includes Other Minor Changes, May 23, 2016
American Institute of Certified Public Accountants. Peer Review Board
-
Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Allows Firms with No AICPA Members to Enroll in the AICPA Peer Review Program, Expands the Availability of Administration by the National Peer Review Committee, Includes Other Minor Changes, May 23, 2016, Comments are requested by August 26, 2016; Exposure draft (American Institute of Certified Public Accountants), 2016, May 23
American Institute of Certified Public Accountants. Peer Review Board
-
Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Modifications to Peer Review Report to Specifically Disclose the Selection and Review of Single Audits as Must-Select Engagements, Modifications to Representation Letter to Reflect Scope of Engagements Performed and Selected, August 17, 2016 Comments are requested by September 30, 2016; Exposure draft (American Institute of Certified Public Accountants), 2016, August 17
American Institute of Certified Public Accountants. Peer Review Board
-
Client and Attest Client, Proposed Definitions of Client and Attest Client as Related Definitions, Interpretations and Other Guidance, December 15, 2016, Comments are requested by May 15, 2017; Exposure draft (American Institute of Certified Public Accountants), 2016, December 15
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Comment Letters on Client and Attest Client, Proposed Definitions of Client and Attest Client as Related Definitions, Interpretations and Other Guidance, December 15, 2016
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Comment letters on Hosting Services, May 16, 2016
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Hosting Services, May 16, 2016 ,Comments are requested by July 18, 2016; Exposure draft (American Institute of Certified Public Accountants), 2016, May 16
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
-
Comment Letters on Proposed Statements on Standards for Accounting and Review Services, Compilation of Prospective Financial Information, Compilation of Prof Forma Financial Information, Omnibus Statement on Standards for Accounting and Review Services – 2016, December 8, 2015
American Institute of Certified Public Accountants. Accounting and Review Services Committee