AICPA Professional Standards, 2020, Volumes 1 - 3 Paperback / softback

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to help accountants apply the standards in specific circumstances, are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.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 interpretationsAttestation standards and interpretationsAccounting and review standards and interpretationsQuality control standardsStatements of Position-accounting, auditing and attestationAICPA Code of Professional ConductAICPA bylawsValuation services standards and interpretationsConsulting services standardsPeer review standards and interpretationsTax services standards and interpretationsPolicies 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 MaterialitySAS No. 139, Amendments to AU-C Sections 800, 805, and 810 to Incorporate Auditor Reporting Changes From SAS No. 134SAS 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. 134-140Statement on Standards for Attestation Engagements (SSAE) No. 19, Agreed-Upon Procedures EngagementsSSAE No. 20, Amendments to the Description of the Concept of MaterialityStatement on Auditing Standards for Accounting and Review Services (SSARS) No. 25, Materiality in a Review of Financial Statements and Adverse ConclusionsStatement of Position (SOP) 20-1, Reporting Pursuant to the 2020 Global Investment Performance StandardsAddition of Pre-SAS No. 134 U.S. Auditing Standards - AICPA (Clarified) [AU-C] section