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AICPA Professional Standards 2019 (Paperback)

AICPA Professional Standards 2019 Cover Image
By Aicpa
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Out of Print

Description


Updated as of July 1, 2019, this two-volume set 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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.

New to this edition:

  • Statement on Auditing Standards (SAS) No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements
  • SAS No. 135, Omnibus Statement on Auditing Standards--2019
  • SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
  • SAS No. 137, The Auditor's Responsibilities Relating to Other Information Included in Annual Reports
  • Statement on Standards for Forensic Services No. 1, Statement on Standards for Forensic Services

About the Author


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.
Product Details
ISBN: 9781950688029
ISBN-10: 195068802X
Publisher: Wiley
Publication Date: October 15th, 2019
Pages: 3728
Language: English
Series: AICPA