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Exposure Drafts, Comment Letters, and Statements of Position

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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, Comments are requested by May 6, 2016; Exposure draft (American Institute of Certified Public Accountants), 2015, December 8

American Institute of Certified Public Accountants. Accounting and Review Services Committee
Comment Letters on Proposed Statement on Auditing Standards, Amendment to Statement on Auditing Standards No. 122, Section 700, Forming an Opinion and Reporting on Financial Statements, (Amendment to AU-C section 700, Forming an Opinion and Reporting on Financial Statements [AICPA, Professional Standards]), August 14, 2015

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Auditing Standards, Amendment to Statement on Auditing Standards No. 122, Section 700, Forming an Opinion and Reporting on Financial Statements, (Amendment to AU-C section 700, Forming an Opinion and Reporting on Financial Statements [AICPA, Professional Standards]), August 14, 2015 Comments are requested by September 30, 2015; Exposure draft (American Institute of Certified Public Accountants), 2015, August 14

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Improving Transparency and Effectiveness of Peer Review, November 10, 2015

American Institute of Certified Public Accountants. Peer Review Board
Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Improving Transparency and Effectiveness of Peer Review, November 10, 2015, Comments are requested by January 31, 2016; Exposure draft (American Institute of Certified Public Accountants), 2015, November 10

American Institute of Certified Public Accountants. Peer Review Board
Affiliate proposed revised definition, April 16, 2015, Comments are requested by May 18, 2015; Exposure draft (American Institute of Certified Public Accountants), 2015, April 16

American Institute of Certified Public Accountants. Professional Ethics Executive Committee

Revisions to the definition of “Affiliate”. The proposal provides guidance on how to treat multiemployer employee benefit plans under this definition.
Comment Letters on Affiliate proposed revised definition, April 16, 2015

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters on Omnibus Proposal, November 25, 2015

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Omnibus Proposal, November 25, 2015, Comments are requested by May 16, 2016; Exposure Draft (American Institute of Certified Public Accountants), 2015, November 25

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters on Proposed Statement on Auditing Standards, An Audit of Internal Control over Financial Reporting that Is Integrated with an Audit of Financial Statements, September 10, 2014

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Proposed Statement on Standards for Attestation Engagements, September 18, 2014, Comments are requested by December 18, 2014; Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting: Clarification and Recodification

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Proposed Statement on Standards for Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification and Recodification, January 28, 2014

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Auditing Standards: Amendment to Auditing Standards No. 122, Statement on Auditing Standards, Clarification and Recodification, Section 920, Letters for Underwriters and Certain Other Requesting Parties, As Amended, February 13, 2014, Comments are requested by April 15, 2014; Exposure draft (American Institute of Certified Public Accountants), 2014, February 13

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Auditing Standards, An Audit of Internal Control over Financial Reporting that Is Integrated with an Audit of Financial Statements, September 10, 2014, Comments are requested by December 10, 2014; Exposure draft (American Institute of Certified Public Accountants), 2014, September 10

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Standards for Attestation Engagements, September 18, 2014, Comments are requested by December 18, 2014; Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting: Clarification and Recodification; Exposure draft (American Institute of Certified Public Accountants), 2014, September 18

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Standards for Attestation Engagements: Subject-Matter Specific Attestation Standards: Clarification and Recodification (To supersede AT section 301, Financial Forecasts and Projections; AT section 401, Reporting on Pro Forma Financial Information; and AT section 601, Compliance Attestation, of Statements on Standards for Attestation Engagements [AICPA, Professional Standards]) January 28, 2014, Comments are requested by May 27, 2014; Exposure draft (American Institute of Certified Public Accountants), 2014, January 28

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Peer Reviewer Performance, Disagreements and Qualifications, November 18, 2014

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: Preparation of Financial Statements Performed under SSARS and the Impact on Enrollment in and the Scope of Peer Review, November 18, 2014

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: Preparation of Financial Statements Performed Under SSARS and the Impact on the Scope of Peer Review, August 18, 2014

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: Reporting on Engagement Reviews, May 20, 2014

American Institute of Certified Public Accountants. Peer Review Board
Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews, Peer Reviewer Performance, Disagreements and Qualifications, November 18, 2014, Comments are requested by January 2, 2015; Exposure draft (American Institute of Certified Public Accountants), 2014 November 18

American Institute of Certified Public Accountants. Peer Review Board
Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews: Preparation of Financial Statements Performed under SSARS and the Impact on Enrollment in and the Scope of Peer Review, November 18, 2014, Comments are requested by January 2, 2015;Exposure draft (American Institute of Certified Public Accountants), 2014, November 14

American Institute of Certified Public Accountants. Peer Review Board
Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews: Preparation of Financial Statements Performed Under SSARS and the Impact on the Scope of Peer Review, August 18, 2014, Comments are requested by October 31, 2014; Exposure draft (American Institute of Certified Public Accountants), 2014, August 18

American Institute of Certified Public Accountants. Peer Review Board
Proposed Changes to the AICPA Standards for Performing and Reporting on Peer Reviews: Reporting on Engagement Reviews, May 20, 2014, Comments are Exposure draft (American Institute of Certified Public Accountants), 2014, May 20

American Institute of Certified Public Accountants. Peer Review Board
Breach of Independence Interpretation, Proposed Interpretation of the AICPA Professional Ethics Division, June 16, 2014, Comments are requested by September 16, 2014; Exposure draft (American Institute of Certified Public Accountants), 2014, June 16

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Firm mergers and acquisitions proposed interpretation, December 10, 2014, Comments are requested by May 15, 2015; Exposure draft (American Institute of Certified Public Accountants), 2014 December 10

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Official Releases: Council Resolution Concerning the Form of Organization and Name Rule" Set out in Appendix B to the AICPA Code of Professional Conduct

American Institute of Certified Public Accountants. Professional Ethics Executive Committee

Council voted on October 19, 2014 to approve changes to the "Council Resolution Concerning the Form of Organization and Name Rule" Set out in Appendix B to the AICPA Code of Professional Conduct.
Omnibus Proposal of Revised Interpretations, August 29, 2014 Comments are requested by October 29, 2014; Exposure draft (American Institute of Certified Public Accountants), 2014, August 29

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letter on Firm mergers and acquisitions proposed interpretation, December 10, 2014

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters on Omnibus Proposal of Revised Interpretations, August 29, 2014

merican Institute of Certified Public Accountants. Professional Ethics Executive Committee
Comment Letters on Proposed Statement on Standards for Attestation Engagements, Framework for Performing and Reporting on Compilation and Review Engagements, November 26, 2013

American Institute of Certified Public Accountants. Accounting and Review Services Committee
Comment Letters on Proposed Statements on Standards for Accounting and Review Services, Preparation of Financial Statements, Compilation Engagements, Association with Financial Statements, October 23, 2013

American Institute of Certified Public Accountants. Accounting and Review Services Committee
Proposed Statement on Standards for Attestation Engagements, Framework for Performing and Reporting on Compilation and Review Engagements, November 26, 2013,Comments are requested by May 2, 2014; Exposure Draft (American Institute of Certified Public Accountants), 2013, November 26

American Institute of Certified Public Accountants. Accounting and Review Services Committee
Proposed Statements on Standards for Accounting and Review Services, Preparation of Financial Statements, Compilation Engagements, Association with Financial Statements, October 23, 2013, Comments are requested by May 2, 2014; Exposure Draft (American Institute of Certified Public Accountants), 2013, November 23

American Institute of Certified Public Accountants. Accounting and Review Services Committee
Ballots for Proposed Statement on Auditing Standards, Using the Work of Internal Auditors, April 15, 2013

American Institute of Certified Public Accountants. Accounting Standards Board
Trust Services Principles and Criteria, (To supersede the 2009 version of Trust Services Principles, Criteria, and Illustrations for Security, Availability, Processing Integrity, Confidentiality, and Privacy [AICPA, Technical Practice Aids, TSP sec. 100]), July 30, 2013, Comments are requested by September 30, 2013; Exposure Draft (American Institute of Certified Public Accountants), 2013, July 30

American Institute of Certified Public Accountants. Assurance Services Executive Committee
Comment Letters on Proposed Statement on Auditing Standards: Amendment to Auditing Standards No. 122, Statement on Auditing Standards, Clarification and Recodification, Section 920, Letters for Underwriters and Certain Other Requesting Parties, As Amended, February 13, 2014,

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Proposed Statement on Auditing Standards, Using the Work of Internal Auditors, April 15, 2013

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Proposed Statement on Standards for Attestation Engagements, Attestation Standards: Clarification and Recodification [AICPA, Professional Standards],) July 24, 2013

American Institute of Certified Public Accountants. Auditing Standards Board
Comment Letters on Proposed Statement on Standards for Attestation Engagements, Attestation Standards: Clarification and Recodification, July 24, 2013

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Auditing Standards, Using the Work of Internal Auditors, April 15, 2013, Comments are requested by July 15, 2013; Exposure Draft (American Institute of Certified Public Accountants), 2013, April 15

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Standards for Attestation Engagements, Attestation Standards: Clarification and Recodification, July 24, 2013,Comments are requested by October 24, 2013; Exposure Draft (American Institute of Certified Public Accountants), 2013 July 24

American Institute of Certified Public Accountants. Auditing Standards Board
Proposed Statement on Standards for Attestation Engagements, Attestation Standards: Clarification and Recodification (To supersede AT section 20, Defining Professional Requirements in Statements on Standards for Attestation Engagements; AT section 50, SSAE Hierarchy; AT section 101, Attest Engagements; and AT section 201, Agreed-Upon Procedures Engagements, of Statements on Standards for Attestation Engagements [AICPA, Professional Standards],) July 24, 2013, Comments are requested by October 24, 2013; Exposure draft (American Institute of Certified Public Accountants), 2013, July 24

American Institute of Certified Public Accountants. Auditing Standards Board
Draft Proposed Revised, Draft - AICPA Code of Professional Conduct - Draft, Possible Date - April 15, 2013, Possible Date - Comments are requested by August 15, 2013

American Institute of Certified Public Accountants. Professional Ethics Division
Proposed Revised, AICPA Code of Professional Conduct, April 15, 2013, Comments are requested by August 15, 2013

American Institute of Certified Public Accountants. Professional Ethics Division
Omnibus Proposal, Proposed Revised and New Interpretations, November 26, 2013 Comments are requested by January 27, 2014, Exposure draft (American Institute of Certified Public Accountants), 2023, November 26

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Proposed definition of those charged with governance, September 10, 2013, Comments are requested by November 10, 2013; Exposure draft (American Institute of Certified Public Accountants), 2013 September 10

American Institute of Certified Public Accountants. Professional Ethics Executive Committee
Attest engagements on greenhouse gas emissions information; Statement of Position, 13-1

American Institute of Certified Public Accountants. Sustainability Task Force