Source: https://wiley-vch.e-bookshelf.de/products/reading-epub/product-id/13265225/title/AICPA%2BProfessional%2BStandards%2B2019%252C%2BVolumes%2B1%2Band%2B2.html?lang=dt
Timestamp: 2020-02-21 20:33:19
Document Index: 538605797

Matched Legal Cases: ['art 1', 'art 2', 'art 3', 'art 1', 'art 2', 'art 3', 'art 1', 'art 2', 'art 3', 'arts 1']

Statement on Auditing Standards (SAS) No. 134 Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements May 2019 AU-C 700, 701, 705, 706
SAS No. 135 Omnibus Statement on Auditing Standards—2019 May 2019
SAS No. 136 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA July 2019 AU-C 703
SAS No. 137 The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports July 2019 AU-C 720
Statement on Standards for Forensic Services No. 1 Statement on Standards for Forensic Services June 2019 FS 100
Forensic Services [FS]
The section Forensic Services has been added by Statement on Standards for Forensic Services No. 1. This statement is effective for engagements accepted on or after January 1, 2020.
In addition to these recently issued standards, other changes in this edition of AICPA Professional Standards include the following.
AU-C 700 appendix B Addition to present the amendments from SAS No. 135 until the effective date of that standard.
AU-C 700A Addition of AU-C 700A, Forming an Opinion and Reporting on Financial Statements, to retain the current guidance from SAS No. 122 section 700 until the effective date of SAS No. 134
AU-C 9700A Addition of AU-C 9700A Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of Section 700A, to retain the interpretations related to SAS No. 122 section 700 until the effective date of SAS No. 134
AU-C 705A Addition of AU-C section 705A, Modifications to the Opinion in the Independent Auditor’s Report, to retain the current guidance from SAS No. 122 section 705 until the effective date of SAS No. 134
AU-C 706A Addition of AU-C section 706A, Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report, to retain the current guidance from SAS No. 122 section 706 until the effective date of SAS No. 134.
AU-C 720A Addition of AU-C section 720A, Other Information in Documents Containing Audited Financial Statements, to retain the current guidance from SAS No. 118 until the effective date of SAS No. 137.
AT-C appendix A Revisions to AICPA Guides and Statements of Position.
ET 0.400.12 Revisions to definition of covered member.
ET 0.600.010 Revisions to the “New and Revised Interpretations and Other Guidance” section.
ET 1.224 Revision to section heading
ET 1.224.020 Revision to the “State and Local Government Client Affiliates” interpretation.
ET 1.260.040 Revisions to the “Leases” interpretation.
ET 1.295.143 Revisions to the “Hosting Services” interpretation.
ET 1.295.145 Revision to “Information Systems Services” interpretation
ET 1.297.020 Revisions to the “Agreed-Upon Procedure Engagements Performed in Accordance With SSAEs” interpretation.
ET 1.400.205 Revisions to the “Transfer of Files and Return of Client Records in Sale, Transfer, Discontinuance or Acquisition of a Practice” interpretation.
ET 1.700.110 Revisions to the “Disclosing Client Information in Connection With a Quality Review” interpretation.
PR 100 Revisions to Standards for Performing and Reporting on Peer Review for various conforming and editorial changes.
PR 9100 Revisions to Standards for Performing and Reporting on Peer Review — Interpretations of Section 100 for various conforming and editorial changes.
Applicability of Aicpa Professional Standards
U.S. AUDITING STANDARDS—AICPA [Clarified] [AU-C]
AU-C Cross-References to SASs
AU-C Introduction
Preface—Principles Underlying an Audit Conducted in Accordance With Generally Accepted Auditing Standards
AU-C 200–299 GENERAL PRINCIPLES AND RESPONSIBILITIES
200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
210 Terms of Engagement
220 Quality Control for an Engagement Conducted in Accordance With Generally Accepted Auditing Standards
230 Audit Documentation
9230 Audit Documentation: Auditing Interpretations of Section 230
240 Consideration of Fraud in a Financial Statement Audit
250 Consideration of Laws and Regulations in an Audit of Financial Statements
260 The Auditor’s Communication With Those Charged With Governance
265 Communicating Internal Control Related Matters Identified in an Audit
9265 Communicating Internal Control Related Matters Identified in an Audit: Auditing Interpretations of Section 265
AU-C 300–499 RISK ASSESSMENT AND RESPONSE TO ASSESSED RISKS
300 Planning an Audit
315 Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement
320 Materiality in Planning and Performing an Audit
330 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained
402 Audit Considerations Relating to an Entity Using a Service Organization
450 Evaluation of Misstatements Identified During the Audit
AU-C 500–599 AUDIT EVIDENCE
500 Audit Evidence
9500 Audit Evidence: Auditing Interpretations of Section 500
501 Audit Evidence—Specific Considerations for Selected Items
505 External Confirmations
510 Opening Balances—Initial Audit Engagements, Including Reaudit Engagements
520 Analytical Procedures
530 Audit Sampling
540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures
550 Related Parties
560 Subsequent Events and Subsequently Discovered Facts
570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
580 Written Representations
585 Consideration of Omitted Procedures After the Report Release Date
AU-C 600–699 USING THE WORK OF OTHERS
600 Special Considerations — Audits of Group Financial Statements (Including the Work of Component Auditors)
9600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors): Auditing Interpretations of Section 600
610 Using the Work of Internal Auditors
620 Using the Work of an Auditor’s Specialist
9620 Using the Work of an Auditor’s Specialist: Auditing Interpretations of Section 620
AU-C 700–799 AUDIT CONCLUSIONS AND REPORTING
700 Forming an Opinion and Reporting on Financial Statements
700A Forming an Opinion and Reporting on Financial Statements
9700A Forming an Opinion and Reporting on Financial Statements: Auditing Interpretations of Section 700A
701 Communicating Key Audit Matters in the Independent Auditor’s Report
703 Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA
705 Modifications to the Opinion in the Independent Auditor’s Report
705A Modifications to the Opinion in the Independent Auditor’s Report
706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report
706A Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report
708 Consistency of Financial Statements
720 The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports
720A Other Information in Documents Containing Audited Financial Statements
725 Supplementary Information in Relation to the Financial Statements as a Whole
9725 Supplementary Information in Relation to the Financial Statements as a Whole: Auditing Interpretations of Section 725
730 Required Supplementary Information
AU-C 800–899 SPECIAL CONSIDERATIONS
800 Special Considerations—Audits of Financial Statements Prepared in Accordance With Special Purpose Frameworks
805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement
9805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement: Auditing Interpretations of Section 805
806 Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection With Audited Financial Statements
810 Engagements to Report on Summary Financial Statements
AU-C 900–999 SPECIAL CONSIDERATIONS IN THE UNITED STATES
905 Alert That Restricts the Use of the Auditor’s Written Communication
910 Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country
915 Reports on Application of Requirements of an Applicable Financial Reporting Framework
920 Letters for Underwriters and Certain Other Requesting Parties
925 Filings With the U.S. Securities and Exchange Commission Under the Securities Act of 1933
930 Interim Financial Information
935 Compliance Audits
940 An Audit of Internal Control Over Financial Reporting That Is Integrated With an Audit of Financial Statements
945 Auditor Involvement With Exempt Offering Documents
AU-C Appendixes
U.S. ATTESTATION STANDARDS—AICPA (CLARIFIED) [AT-C]
AT-C Cross-References to SSAEs
AT-C Introduction
Preface to the Attestation Standards
AT-C 100 COMMON CONCEPTS
105 Concepts Common to All Attestation Engagements
9105 Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105
AT-C 200 LEVEL OF SERVICE
205 Examination Engagements
9205 Examination Engagements: Attestation Interpretations of Section 205
210 Review Engagements
215 Agreed-Upon Procedures Engagements
9215 Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215
AT-C 300 SUBJECT MATTER
305 Prospective Financial Information
310 Reporting on Pro Forma Financial Information
315 Compliance Attestation
320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting
Section 395 [Designated for AT Section 701, Management’s Discussion and Analysis]
AT-C Exhibits
AT-C Appendixes
STATEMENTS OF POSITION — AUDITING AND ATTESTATION
AUD Section Statements of Position — Auditing and Attestation
10 Statement of Position 92-8 Auditing Property/Casualty Insurance Entities' Statutory Financial Statements—Applying Certain Requirements of the NAIC Annual Statement Instructions
15 Statement of Position 99-1 Guidance to Practitioners in Conducting and Reporting on an Agreed-Upon Procedures Engagement to Assist Management in Evaluating the Effectiveness of Its Corporate Compliance Program
20 Statement of Position 00-1 Auditing Health Care Third-Party Revenues and Related Receivables
25 Statement of Position 01-3 Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions as Required by the New York State Insurance Law
30 Statement of Position 02-1 Performing Agreed-Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports as Required by the New Jersey Administrative Code
35 Statement of Position 04-1 Auditing the Statement of Social Insurance
40 Statement of Position 07-2 Attestation Engagements That Address Specified Compliance Control Objectives and Related Controls at Entities That Provide Services to Investment Companies, Investment Advisers, or Other Service Providers
45 Statement of Position 12-1 — Reporting Pursuant to the Global Investment Performance Standards
55 Statement of Position 13-2 — Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure of XBRL-Formatted Information
60 Statement of Position 17-1 — Performing Agreed-Upon Procedures Related to Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services as Defined by SEC Release No. 34-72936
STATEMENT OF POSITION — ACCOUNTING
ACC Section Statement of Position — Accounting
10 Statement of Position 98-2 Accounting for Costs of Activities of Not-for-Profit Organizations and State and Local Governmental Entities That Include Fund Raising
AR-C Section Statements on Standards for Accounting and Review Services (Clarified)
60A General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services
70 Preparation of Financial Statements
80 Compilation Engagements
90 Review of Financial Statements
90A Review of Financial Statements
9090 Review of Financial Statements: Accounting and Review Services Interpretation of Section 90
100 Special Considerations—International Reporting Issues
120 Compilation of Pro Forma Financial Information
AR-C Appendixes
CODE OF PROFESSIONAL CONDUCT [ET]
ET Code of Professional Conduct
ET Preface Applicable to All Members
ET Part 1 Members in Public Practice
ET Part 2 Members in Business
ET Part 3 Other Members
ET Appendixes
BL 100 1. Name and Purpose
101 Name and Purpose
BL 200 2. Admission to, and Retention of, Membership and Association
210 2.1 Members
220 2.2 Requirements for Admission to Membership
220R Implementing Resolution Under Section 2.2 Requirements for Admission to Membership
230 2.3 Requirements for Retention of Membership
230R Implementing Resolutions Under Section 2.3 Requirements for Retention of Membership
240 2.4 Certificate of Membership
250 2.5 Right of Members to Describe Themselves as Such
260 2.6 International Associates
260R Implementing Resolution Under Section 2.6 International Associates
BL 300 3. Organization and Procedure
310 3.1 General
320 3.2 Membership
330 3.3 Council
340 3.4 Board of Directors
350 3.5 Officers Elected by Council
360 3.6 Committees
BL 400 4. Financial Management and Controls
401 Financial Management and Controls
401R Implementing Resolution Under Article 4 Financial Management and Controls
410 4.1 Audit
420 4.2 Committee on Audit
430 4.3 Execution of Instruments on Behalf of the Institute
440 4.4 Indemnification
450 4.5 Dues
460 4.6 Fiscal Year
460R Implementing Resolution Under Section 4.6 Fiscal Year
BL 500 5. Meetings of The Institute and the Council
501 Meetings of the Institute and the Council
510 5.1 Meetings of the Institute
520 5.2 Meetings of Council
530 5.3 General Provisions Governing Meetings
BL 600 6. Election of Council, board Of directors, and Officers of the Institute
601 Election of Council, Board of Directors, and Officers of the Institute
610 6.1 Members of Council Directly Elected by Members of the Institute
610R Implementing Resolution Under Section 6.1 Members of Council Directly Elected by Members of the Institute
620 6.2 Selection of Members of Council to Represent State Societies
630 6.3 Election of Members-at-Large of Council, Board of Directors, Chairman of the Board, and Vice Chairman of the Board
640 6.4 Forfeiture of Office for Nonattendance
650 6.5 Vacancies
650R Implementing Resolution Under Section 6.5 Vacancies
660 6.6 Election Meeting of Council
670 6.7 Term Limit
BL 700 7. Termination of Membership and Disciplinary Sanctions
701 Termination of Membership and Disciplinary Sanctions
710 7.1 Resignation of Membership
710R Implementing Resolution Under Section 7.1 Resignation of Membership
720 7.2 Termination of Membership for Nonpayment of Financial Obligation or for Failure to Comply With Membership-Retention Requirements
720R Implementing Resolution Under Section 7.2 Termination of Membership for Nonpayment of Financial Obligation or for Failure to Comply With Membership-Retention Requirements
730 7.3 Disciplinary Action Without a Hearing
730R Implementing Resolution Under Section 7.3 Disciplinary Action Without a Hearing
740 7.4 Disciplining of Member by Trial Board
740R Implementing Resolution Under Section 7.4 Disciplining of Member by Trial Board
750 7.5 Reinstatement
750R Implementing Resolution Under Section 7.5 Reinstatement
760 7.6 Publication of Disciplinary Action
760R Implementing Resolution Under Section 7.6 Publication of Disciplinary Action
770 7.7 Disciplinary Sections Not to Be Applied Retroactively
BL 800 8. Amendments
801 Amendments
810 8.1 Proposals to Amend the Bylaws
820 8.2 Proposals to Amend the Code of Professional Conduct
830 8.3 Submission to Council via Board of Directors
840 8.4 Submission to Membership by Mail Ballot
BL 900 General
911 [Reserved]
921 A Description of the Professional Practice of Certified Public Accountants
U.S. AUDITING—PCAOB
Select PCAOB Releases
VS Statements on Standards for Valuation Services
100 Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset
9100 Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset: Valuation Services Interpretations of Section 100
FS Statement on Standards for Forensic Services
100 Statement on Standards for Forensic Services No. 1
CS Statement on Standards for Consulting Services
100 Consulting Services: Definitions and Standards
QC Section 10 A Firm’s System of Quality Control
PR Section Standards for Performing and Reporting on Peer Reviews
100 Standards for Performing and Reporting on Peer Reviews
9100 Standards for Performing and Reporting on Peer Reviews: Interpretations of Section 100
TS Tax Services
100 Tax Return Positions
9100 Tax Return Positions: Tax Services Interpretations of Section 100
200 Answers to Questions on Returns
300 Certain Procedural Aspects of Preparing Returns
400 Use of Estimates
500 Departure From a Position Previously Concluded in an Administrative Proceeding or Court Decision
600 Knowledge of Error: Return Preparation and Administrative Proceedings
700 Form and Content of Advice to Taxpayers
PFP Section 100 Statement on Standards in Personal Financial Planning Services
100 Preamble
200 General Guidelines for CPAs
300 Standards for CPE Program Sponsors
400 Glossary
Scope of Professional Standards
Professional Standards brings together for continuing reference the currently effective pronouncements on professional standards issued by the AICPA and contains a section detailing the applicability and integration of AICPA Professional Standards and PCAOB Standards.
Arrangement of Material in Professional Standards
The material in Professional Standards is arranged as follows:
Applicability of AICPA Professional Standards to Audits of Financial Statements
Statements on Auditing Standards (Clarified) and Related Auditing Interpretations [AU-C]
Special Considerations in the United States
Statements on Standards for Attestation Engagements (Clarified) [AT-C]
Statements of Position—Auditing and Attestation [AUD]
Statements of Position—Auditing and Attestation
Statement of Position—Accounting [ACC]
Statement of Position—Accounting
Statements on Standards for Accounting and Review Services (Clarified) and Related Accounting and Review Services Interpretations [AR-C]
Part 1 — Members in Public Practice
Part 2 — Members in Business
Part 3 — Other Members
Bylaws [BL]
Admission to, and Retention of, Membership and Association
Meetings of the Institute and the Council
Election of Council, Board of Directors, and Officers of the Institute
Termination of Membership and Disciplinary Sanctions
Valuation Services [VS]
Interpretations of Statements on Standards for Valuation Services
Consulting Services [CS]
Peer Review [PR]
Standards for Performing and Reporting on Peer Reviews
Interpretations of Standards for Performing and Reporting on Peer Reviews
Tax Services [TS]
Interpretations of Statements on Standards for Tax Services
Personal Financial Planning [PFP]
Continuing Professional Education [CPE]
Policies for the CPE Membership Requirement
Standards for CPAs
Standards for CPE Program Sponsors
Part I is a narrative that provides guidance about standards applicable to entities as defined by the Sarbanes-Oxley Act of 2002, as amended, and standards applicable to nonissuers.1
U.S. Auditing Standards—AICPA (Clarified) [AU-C]
A cross-reference chart is provided for this division and is identified as AU-C Cross-References to SASs. There are two parts to this cross-references section
Part I is a list of all Statements on Auditing Standards (SASs) issued beginning with SAS No. 122, Statements on Auditing Standards: Clarification and Recodification, and a list of sources of sections in the current text.
Part II is a list of SAS Nos. 1–121 and a list of Statement on Auditing Procedures Nos. 1–54.
The major divisions are divided into sections, each with its own section number. Each paragraph within a section is decimally numbered. For example, AU-C section 210.04 refers to the fourth paragraph of AU-C section 210, Terms of Engagement.
Auditing interpretations are numbered in the 9000 series with the last three digits indicating the section to which the interpretation relates. Interpretations immediately follow their corresponding section. For example, interpretations related to AU-C section 230 are numbered 9230, which directly follows AU-C section 230.
There are two exhibits relating to auditing standards as follows:
Exhibit A provides a list of AU-C sections designated by SAS No. 122 cross referenced to a list of AU sections.
Exhibit B provides a list of retained interpretations.
There are five appendixes relating to auditing standards as follows:
Appendix A provides the historical background for the present SASs.
Appendix B highlights substantive differences between the International Standards on Auditing and Generally Accepted Auditing Standards.
Appendix C is reserved.
Appendix D provides a list of AICPA Audit and Accounting Guides and Statements of Position.
Appendix E provides a schedule of changes that lists changes that are the result of Statements on Auditing Standards issued after SAS No. 122, which was issued in October 2011.
Appendix F provides a list of other auditing publications published by the AICPA that have been reviewed by the AICPA Audit and Attest Standards staff.
A topical index is provided for this division and is identified as AU-C Topical Index.
A cross-reference chart is provided for this division and is identified as AT-C Cross-References to SSAEs. There are two parts to this cross-references section
Part I is a list of all Statements on Auditing Standards (SSAEs) issued beginning with SSAE No. 18, Attestation Standards: Clarification and Recodification, and a list of sources of sections in the current text.
Part II is a list of SSAE Nos. 1–17.
There is one exhibit relating to attestation standards as follows:
The exhibit provides a list of AT-C sections designated by SSAE No. 18 cross referenced to a list of AT sections.
There are two appendixes relating to attestation standards as follows:
Appendix A provides a list of AICPA attestation guides and Statements of Position.
Appendix B identifies other attestation publications published by the AICPA that have been reviewed by the AICPA Audit and Attest Standards staff.
The AT-C topical index uses the keyword method to facilitate reference to the pronouncements. The index is arranged alphabetically by topic and refers to major divisions, sections, and paragraph numbers.
Statements of Position are assigned section numbers in chronological order as they are issued. Each paragraph or equivalent is decimally numbered for reference purposes.
Accounting and Review Services (Clarified) [AR-C]
A cross-reference chart is provided for this division and is identified as AR-C Cross-References to SSARSs. There are two parts to this cross-references section:
Part I is a list of all SSARSs issued beginning with SSARS No. 21, Statements on Standards for Accounting and Review Services: Clarification and Recodification, and a list of sources of sections in the current text.
Part II is a list of SSARS Nos. 1–20.
There is one appendix, Appendix A, that provides a schedule of changes resulting from SSARSs issued subsequent to SSARS No. 21.
The AICPA Code of Professional Conduct (the code) begins with a preface, which applies to all members. The term member, when used in part 1 of the code, applies to and means a member in public practice; when used in part 2 of the code, applies to and means a member in business; and when used in part 3 of the code, applies to and means all other members, such as those members who are retired or unemployed. A member may have multiple roles, such as a member in business and a member in public practice. In such circumstances, the member should consult all applicable parts of the code and apply the most restrictive provisions.
The code consists of principles and rules as well as interpretations and other guidance. The principles provide the framework for the rules that govern the performance of member’s professional responsibilities.
A variety of topics appear in parts 1–3 of the code. When applicable, topics are aligned with the relevant rule or rules of conduct. Topics may be further divided into subtopics, and some subtopics include one or more sections. Topics, subtopics, and sections interpret the rules of conduct.
There are four appendixes relating to the code as follows:
Appendix A provides the AICPA Council’s resolution on bodies designated to promulgate technical standards.
Appendix B provides the AICPA Council’s resolution on the “Form of Organization and Name Rule” (ET sec. 1.800.001).
Appendix C contains a revision history table of changes made to the code subsequent to June 1, 2014.
Appendix D provides a mapping document that identifies where the content from the prior code appears in the effective code.
A topical index is provided for this division and is identified as ET Topical Index.
The Bylaws of the AICPA and the related Implementing Resolutions of Council are assembled within the major divisions by section numbers. For example, BL section 230, Requirements for Retention of Membership, is followed by BL section 230R, Implementing Resolutions Under Section 2.3 Requirements for Retention of Membership.
In BL section 900, General, the following sections are included:
A Description of the Professional Practice of Certified Public Accountants
A topical index is provided for this division and is identified as BL Topical Index.
Statements on Standards for Valuation Services and Valuation Services Interpretations appear with the prefix VS in their section numbers.
Statement on Standards for Consulting Services appears with the prefix CS in its section number.
A topical index is provided for this division and is identified as CS Topical Index.
Statements on Quality Control Standards appear with the prefix QC in their section numbers.
Standards for Performing and Reporting on Peer Reviews and Peer Review Interpretations appear with the prefix PR in their section numbers.
Statements on Standards for Tax Services and Tax Services Interpretations appear with the prefix TS in their section numbers.
A topical index is provided for this division and is identified as TS Topical Index.
Statements on Responsibilities in Personal Financial Planning Practice appear with the prefix PFP in their section numbers.
A topical index is provided for this division and is identified as PFP Topical Index.
Policies for the CPE Membership Requirement and Statement on Standards for Continuing Professional Education (CPE) Programs appear with the prefix CPE in their section numbers.
A topical index is provided for this division and is identified as CPE Topical Index.
The topical indexes use the keyword method to facilitate reference to the pronouncements. The indexes are arranged alphabetically by topic and refer the reader to major divisions, sections, and paragraph numbers.
Auditing (United States)—Clarified AU-C
Attestation (United States)—Clarified AT-C
Accounting and Review Services—Clarified AR-C
Code of Professional Conduct ET
Bylaws BL
Consulting Services CS
Tax Services TS
Personal Financial Planning PFP
The Technical Information Service answers inquiries about specific audit or accounting problems.
877.242.7212
This service is free to AICPA members.