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Proposed Statement on Auditing Standards, Amendments to AU-C Sections 501, 540, and 620 Related to the Use of Specialists and the Use of Pricing Information Obtained from External Information Sources, November 4, 2020, Comments are requested by February 4, 2021; Exposure Draft (American Institute of Certified Public Accountants). 2020, November 4
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, August 27, 2020, Comments are requested by November 25, 2020; Exposure draft (American Institute of Certified Public Accountants), 2020, August 27
American Institute of Certified Public Accountants. Auditing Standards Board
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Materiality considerations for attestation engagements involving aspects of subject matters that cannot be quantitatively measured
American Institute of Certified Public Accountants. Materiality Working Group
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AICPA Professional Ethics Division: Strategy and Work Plan for 2021-2023, November 25, 2020
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Comment Letters on Proposed interpretation: Staff Augmentation Arrangements, September 8, 2020
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Comment Letters on Proposed revised interpretation: Records Requests, May 1, 2020
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Proposed interpretation: Staff Augmentation Arrangements, September 8, 2020. Comments are requested by December 8, 2020; Exposure draft (American Institute of Certified Public Accountants), 2020, September 8
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Proposed revised interpretation: Records Requests, May 1, 2020, Comments are requested by September 30, 2020; Exposure draft (American Institute of Certified Public Accountants), 2020, May 1
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Overview of the ASB’s Proposed Quality Management Standards
Sara Lord and American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Standards for Accounting and Review Services, Materiality in a review of financial Statements, Adverse conclusions, and special Purpose frameworks, June 19, 2019
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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Proposed Statement on Standards for Accounting and Review Services, Materiality in a review of financial Statements, Adverse conclusions, and special Purpose frameworks, June 19, 2019, Comments are requested by September 20, 2019; Exposure draft (American Institute of Certified Public Accountants), 2019, June 19
American Institute of Certified Public Accountants. Accounting and Review Services Committee
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Comment Letters on Proposed Statement on Auditing Standards: Auditing Evidence, June 20, 2019, Comments are requested by September 18, 2019
American Institute of Certified Public Accountants. Auditing Standards Board
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Ballots for Proposed Statement on Auditing Standards, Audit Evidence, June 20, 2019, Comments are requested by September 18, 2019
American Institute of Certified Public Accountants. Auditing Standards Board
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Ballots for Proposed Statement on Auditing Standards, Auditing Accounting Estimates and Other Disclosures, August 22, 2019
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Discussion Paper - Materiality Considerations for Attestation Engagements Involving Aspects of Subject Matters That Cannot Be Quantitatively Measured
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Amendments to AU-C Sections 725, 730, 930, 935, and 940, December 10, 2019
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes from SAS No. 134, August 28, 2019
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Amendments to the Description of the Concept of Materiality, June 5, 2019
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Audit Evidence, June 20, 2019, Comments are requested by September 18, 2019
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Statement on Auditing Standards, Auditing Accounting Estimates and Other Disclosures, August 22, 2019
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed strategy and work plan
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Amendments to AU-C Sections 725, 730, 930, 935, and 940, December 10, 2019, Comments are requested by February 10, 2020; Exposure draft (American Institute of Certified Public Accountants), 2019, December 10
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes from SAS No. 134, August 28, 2019, Comments are requested by October 28, 2019; Exposure draft (American Institute of Certified Public Accountants), 2019, August 28
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Amendments to the Description of the Concept of Materiality, June 5, 2019, Comments are requested by August 5, 2019; Exposure draft (American Institute of Certified Public Accountants), 2019, June 5
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Audit Evidence, June 20, 2019, Comments are requested by September 18, 2019; Exposure draft (American Institute of Certified Public Accountants), 2019, June 20
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards, Auditing Accounting Estimates and Other Disclosures, August 22, 2019. Comments are requested by November 22, 2019; Exposure draft (American Institute of Certified Public Accountants), 2019, August 22
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed Statement on Auditing Standards: Auditing Evidence, June 20, 2019, Comments are requested by September 18, 2019; Exposure Draft (American Institute of Certified Public Accountants), 2019, June 20
American Institute of Certified Public Accountants. Auditing Standards Board
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Proposed strategy and work plan
American Institute of Certified Public Accountants. Auditing Standards Board
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Comment Letters on Proposed Interpretation: State and Local Government Client Affiliates (formerly Entities Included in State and Local Government Financial Statements), January 11, 2019
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Comment Letters on Strategy and Work Plan: Consultation paper, AICPA Professional Ethics Division, November 15, 2019
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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Proposed Interpretation: State and Local Government Client Affiliates (formerly Entities Included in State and Local Government Financial Statements), January 11, 2019 ,Comments are requested by March 11, 2019; Exposure draft (American Institute of Certified Public Accountants),, 2019, January 11
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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Technical Correction Contained in this Document are Effective Immediately
American Institute of Certified Public Accountants. Professional Ethics Executive Committee
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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
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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
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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
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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
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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
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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