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AICPA Professional Standards, 2020, Volumes 1 - 3

AICPA Professional Standards, 2020, Volumes 1 - 3

Author: AICPA
Publisher: John Wiley & Sons
ISBN: 9781950688531
Published In: January 2021
Format: Paperback (3 volumes) , 5408 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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Updated as of June 1, 2020, Professional Standards is a 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to help accountants apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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
Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards.
The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.