This two-volume set is updated as of July 1, 2019, 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to help accountants apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.
New in 2019:
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
