AICPA Professional Standards 2019, Volumes 1 and 2
1. Edition December 2019
3728 Pages, Softcover
Wiley & Sons Ltd
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to help you apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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
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.