Digital Accounting Collections

Introduction and Table of Contents

The AICPA issued the first volume of the Professional Standards in 1974.  It has been issued both as an annual bound volume and as a loose-leaf service since then.  The Professional Standards provides a codification of pronouncements and standards issued by the AICPA. There have been 19 different lettered sections over the years, seven of which have been discontinued.  The current version of the Professional Standards are located at the AICPA web site. 

The tabbed boxes below are descriptions and links to the various sections of the Professional Standards and the individual pronouncements that were later codified in the Standards.

Statements on Auditing Standards and AU sections

1976 AICPA Professional Standards: Auditing as of July 1, 1976 full-text July 1, 1976
1977 AICPA Professional Standards: Auditing as of July 1, 1977 full-text July 1, 1977
1978 AICPA Professional Standards: Auditing as of July 1, 1978 full-text July 1, 1978
1979 AICPA Professional Standards: Auditing as of July 1, 1979 full-text July 1, 1979
1980 AICPA Professional Standards: Auditing as of June 1, 1980 full-text June 1, 1980
1981 AICPA Professional Standards: Auditing as of June 1, 1981 full-text June 1, 1981
1982 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1982 full-text June 1, 1982
1983 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1983 full-text June 1, 1983
1984 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1984 full-text June 1, 1984
1985 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1985 full-text June 1, 1985
1986 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1986 full text June 1, 1986
1987 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1987 full-text June 1, 1987
1988 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1988 full-text June 1, 1988
1989 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1989 full-text June 1, 1989
1990 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1990 full-text June 1, 1990
1991 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1991 full-text June 1, 1991
1992 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1992 full-text June 1, 1992
1993 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1993 full-text June 1, 1993
1994 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1994 full-text June 1, 1994
1995 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1995 full-text June 1, 1995
1996 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1996 full-text June 1, 1996
1997 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1997 full-text June 1, 1997
1998 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1998 full-text June 1, 1998
1999 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1999 full-text June 1, 1999
2000 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2000 full-text June 1, 2000
2001 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2001 full-text June 1, 2001
2002 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2002 full-text June 1, 2002
2003 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2003 full-text June 1, 2003
2004 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2004 full-text June 1, 2004
2005 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2005 full-text June 1, 2005
2006 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2006 full-text June 1, 2006
2007 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2007 full-text June 1, 2007

 

Insert content for first tab here.
Date Official title Issued on
1976 AICPA Professional Standards: Auditing as of July 1, 1976 full-text July 1, 1976
1977 AICPA Professional Standards: Auditing as of July 1, 1977 full-text July 1, 1977
1978 AICPA Professional Standards: Auditing as of July 1, 1978 full-text July 1, 1978
1979 AICPA Professional Standards: Auditing as of July 1, 1979 full-text July 1, 1979
1980 AICPA Professional Standards: Auditing as of June 1, 1980 full-text June 1, 1980
1981 AICPA Professional Standards: Auditing as of June 1, 1981 full-text June 1, 1981
1982 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1982 full-text June 1, 1982
1983 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1983 full-text June 1, 1983
1984 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1984 full-text June 1, 1984
1985 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1985 full-text June 1, 1985
1986 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1986 full-text June 1, 1986
1987 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1987 full-text June 1, 1987
1988 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1988 full-text June 1, 1988
1989 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1989 full-text June 1, 1989
1990 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1990 full-text June 1, 1990
1991 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1991 full-text June 1, 1991
1992 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1992 full-text June 1, 1992
1993 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1993 full-text June 1, 1993
1994 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1994 full-text June 1, 1994
1995 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1995 full-text June 1, 1995
1996 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1996 full-text June 1, 1996
1997 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1997 full-text June 1, 1997
1998 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1998 full-text June 1, 1998
1999 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1999 full-text June 1, 1999
2000 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2000 full-text June 1, 2000
2001 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2001 full-text June 1, 2001
2002 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2002 full-text June 1, 2002
2003 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2003 full-text June 1, 2003
2004 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2004 full-text June 1, 2004
2005 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2005 full-text June 1, 2005
2006 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2006 full-text June 1, 2006
2007 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2007 full-text June 1, 2007
No. Official title Issued on Current status
1 Codification of Auditing Standards and Procedures full-text November 1972 In effect
2 Reports on Audited Financial Statements full-text October 1974 Superseded by SAS 58
3 The Effects of EDP on the Auditor’s Study and Evaluation of Internal Control full-text December 1974 Superseded by SAS 48
4 Quality Control Considerations for a Firm of Independent Auditors full-text December 1974 Superseded by SAS 25
5 The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" in the Independent Auditor's Report full-text July 1975 Superseded by SAS 69
6 Related Party Transactions full-text July 1975 Superseded by SAS 45
7 Communications Between the Predecessor and Successor Auditors full-text October 1975 Superseded by SAS 84
8 Other Information in Documents Containing Audited Financial Statements full-text December 1975 In effect
9 The Effect of an Internal Audit Function on the Scope of the Independent Auditor's Examination full-text December 1975 Superseded by SAS 65
10 Limited Review of Interim Financial Information full-text December 1975 Superseded by SAS 24
11 Using the Work of a Specialist full-text December 1975 Superseded by SAS 73
12 Inquiry of a Client's Lawyer Concerning Litigation, Claims, and Assessments full-text January 1976 In effect
13 Reports on a Limited Review of Interim Financial Information full-text May 1976 Superseded by SAS 24
14 Special Reports full-text December 1976 Superseded by SAS 62
15 Reports on Comparative Financial Statements full-text December 1976 Superseded by SAS 58
16 The Independent Auditor's Responsibility full-text January 1977 Superseded by SAS 53
17 Illegal Acts by Clients full-text January 1977 Superseded by SAS 54
18 Unaudited Replacement Cost-Information full-text May 1977 Withdrawn by the ASB
19 Client Representations full-text June 1977 Superseded by SAS 85
20 Required Communication of Material Weaknesses in Internal Accounting Control full-text August 1977 Superseded by SAS 60
21 Segment Information full-text December 1977 Withdrawn by the ASB
22 Planning and Supervision full-text March 1978 In effect
23 Analytical Review Procedures full-text October 1978 Superseded by SAS 56
24 Review of Interim Financial Information full-text March 1979 Superseded by SAS 36
25 The Relationship of Generally Accepted Auditing Standards to Quality Control Standards full-text November 1979 In effect
26 Association with Financial Statements full-text November 1979 In effect
27 Supplementary Information Required by the Financial Accounting Standards Board full-text December 1979 Superseded by SAS 52
28 Supplementary Information on the Effects of Changing Prices full-text June 1980 Superseded by SAS 52
29 Reporting on Information Accompanying the Basic Financial Statements in Auditor-Submitted Documents full-text July 1980 In effect
30 Reporting on Internal Accounting Control full-text July 1980 Superseded by SSAE 2
31 Evidential Matter full-text August 1980 As amended by SAS 80
32 Adequacy of Disclosure of Financial Statements full-text October 1980 In effect
33 Supplementary Oil and Gas Reserve Information full-text October 1980 Superseded by SAS 45
34 The Auditor's Considerations When a Question Arises About and Entity's Continued Existence full-text March 1981 Superseded by SAS 59
35 Special Reports-Applying Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement full-text April 1981 Superseded by SAS 75
36 Review of Interim Financial Information full-text April 1981 Superseded by SAS 71
37 Filings Under Federal Securities Statutes full-text April 1981 In effect
38 Letters for Underwriters full-text April 1981 Superseded by SAS 49
39 Audit Sampling full-text June 1981 In effect
40 Supplementary Mineral Reserve Information full-text February 1982 Superseded by SAS 52
41 Working Papers full-text April 1982 Superseded by SAS 96
42 Reporting on Condensed Financial Statements and Selected Financial Data full-text September 1982 In effect
43 Omnibus Statement on Auditing Standards full-text August 1982 Superseded by various SAS
44 Special-Purpose Reports on Internal Accounting Control at Service Organizations full-text December 1982 Superseded by SAS 70
45 Omnibus Statement on Auditing Standards-1983 full-text August 1983 In effect
46 Consideration of Omitted Procedures After the Report Date full-text September 1983 In effect
47 Audit Risk and Materiality in Conducting an Audit full-text December 1983 In effect
48 The Effects of Computer Processing on the Audit of Financial Statements full-text July 1984 In effect
49 Letters for Underwriters full-text September 1984 Superseded by SAS 72
50 Reports on the Application of Accounting Principles full-text July 1986 In effect
51 Reporting on Financial Statements Prepared for Use in Other Countries full-text July 1986 In effect
52 Omnibus Statement on Auditing Standards-1987 full-text April 1988 In effect
53 The Auditor's Responsibility to Detect and Report Errors and Irregularities full-text April 1988 Superseded by SAS 82
54 Illegal Acts by Clients full-text April 1988 In effect
55 Consideration of Internal Control in a Financial Statement Audit full-text April 1988 Superseded by SAS 109
56 Analytical Procedures full-text April 1988 In effect
57 Auditing Accounting Estimates full-text April 1988 In effect
58 Reports on Audited Financial Statements full-text April 1988 In effect
59 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern full-text April 1988 In effect
60 Communication of Internal Control Related Matters Noted in an Audit full-text April 1988 Superseded by SAS 112
61 Communication With Audit Committees full-text April 1988 Superseded by SAS 114, in part only (because SAS 114 was adopted after April 16, 2003 and was not subsequently adopted as an Interim Auditing Standard by the PCAOB, it does not apply to public companies, so public companies should retain references in their proxy statements and audit committee charters (as applicable) to SAS 61)
62 Special Reports full-text April 1989 In effect
63 Compliance Auditing Applicable to Governmental Entities and Other Recipients of Governmental Financial Assistance full-text April 1989 Superseded by SAS 68
64 Omnibus Statement on Auditing Standards-1990 full-text December 1990 In effect
65 The Auditor's Consideration of the Internal Audit Function in an Audit of Financial Statements full-text April 1991 In effect
66 Communication of Matters About Interim Financial Information Filed or to Be Filed with Special Regulatory Agencies-An Amendment to SAS No. 36: Review of Interim Financial Information full-text June 1991 Superseded by SAS 71
67 The Confirmation Process full-text November 1991 In effect
68 Compliance Auditing Considerations in Audits of Governmental Financial Assistance full-text December 1991 Superseded by SAS 74
69 The Meaning of "Present Fairly in Conformity With Generally Accepted Accounting Principles" full-text January 1992 In effect
70 Service Organizations Full-text April 1992 In effect
71 Interim Financial Information full-text May 1992 Superseded by SAS 100
72 Letters for Underwriters and Certain Other Requesting Parties full-text February 1993 In effect
73 Using the Work of a Specialist full-text July 1994 In effect
74 Compliance Auditing Considerations in Audits of Governmental Financial Assistance full-text February 1995 Superseded by SAS 117
75 Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement full-text September 1995 Superseded by SAS 93
76 Amendments to Statements on Auditing Standards No. 72: Letters for Underwriters and Certain Other Requesting Parties full-text September 1995 In effect
77 Amendments to Statements on Auditing Standards No. 22: Planning and Supervision, No. 59: The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, and No. 62: Special Reports full-text November 1995 In effect
78 Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55 full-text December 1995 In effect
79 Amendment to Statement on Auditing Standards No. 58: Reports on Audited Financial Statements full-text December 1995 In effect
80 Amendment to Statement on Auditing Standards No. 31: Evidential Matter full-text December 1996 In effect
81 Auditing Investments full-text December 1996 Superseded by SAS 92
82 Consideration of Fraud in a Financial Statement Audit full-text February 1997 Superseded by SAS 99
83 Establishing an Understanding With the Client full-text October 1997 In effect
84 Communications Between the Predecessor and Successor Auditors full-text October 1997 In effect
85 Management Representations full-text November 1997 In effect
86 Amendments to Statements on Auditing Standards No. 72: Letters for Underwriters and Certain Other Requesting Parties full-text March 1998 In effect
87 Restricting the Use of the Auditor's Report full-text September 1998 In effect
88 Service Organizations and Reporting on Consistency full-text December 1999 In effect
89 Audit Adjustments full-text December 1999 In effect
90 Audit Committee Communications full-text December 1999 In effect
91 Federal GAAP Hierarchy full-text April 2000 In effect
92 Auditing Derivative Instruments, Hedging Activities, and Investments in Securities full-text September 2000 In effect
93 Omnibus Statement on Auditing Standards-2000 full-text October 2000 In effect
94 The Effect of Information Technology on the Auditor's Consideration of Internal Control in a Financial Statement Audit full-text May 2001 In effect
95 Generally Accepted Auditing Standards full-text December 2001 In effect
96 Audit Documentation full-text January 2002 Superseded by SAS 103
97 Amendement to Statement on Auditing Standards No. 50: Reports on the Application of Accounting Principles full-text June 2002 In effect
98 Omnibus Statement on Auditing Standards-2002 full-text September 2002 In effect
99 Consideration of Fraud in a Financial Statement Audit full-text October 2002 In effect
100 Interim Financial Information full-text November 2002 In effect
101 Auditing Fair Value Measurements and Disclosures full-text January 2003 In effect
102 Defining Professional Requirements in Statements on Auditing Standards December 2005 In effect
103 Audit Documentation December 2005 In effect
104 Amendment to Statement on Auditing Standards No. 1: Codification of Auditing Standards and Procedures (Due Professional Care in the Performance of Work) February 2006 In effect
105 Amendment to Statement on Auditing Standards No. 95: Generally Accepted Auditing Standards February 2006 In effect
106 Audit Evidence February 2006 In effect
107 Audit Risk and Materiality in Conducting an Audit February 2006 In effect
108 Planning and Supervision February 2006 In effect
109 Understanding the Entity and its Environment and Assessing the Risks of Material Misstatements February 2006 In effect
110 Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained February 2006 In effect
111 Amendment to Statement on Auditing Standards No. 39: Audit Sampling February 2006 In effect
112 Communicating Internal Control Related Matters Identified in an Audit May 2006 Superseded by SAS 115
113 Omnibus 2006 November 2006 In effect
114 The Auditor’s Communication With Those Charged With Governance December 2006 In effect, in part supersedes SAS 61 (because the standard was adopted after April 16, 2003 and was not subsequently adopted as an Interim Auditing Standard by the PCAOB, it does not apply to public companies, so public companies should retain references to SAS 61)
115 Communicating Internal Control Related Matters Identified in an Audit October 2008 In effect
116 Interim Financial Information February 2009 In effect
117 Compliance Audits December 2009 In effect
118 Other Information in Documents Containing Audited Financial Statements 2010 In effect
119 Supplementary Information in Relation to the Financial Statements as a Whole 2010 In effect
120 Required Supplementary Information 2010 In effect
121 Revised applicability of statement on auditing standards no. 100, Interim financial information February 2011 In effect
122 Clarification and recodification October 2011 In effect
123 Omnibus statement on auditing standards October 2011 In effect
124 Financial statements prepared in accordance with a financial reporting framework generally accepted in another country October 2011 In effect
125 Alert that restricts the use of the auditor's written communication December 2011 In effect
126 Auditor's consideration of an entity's ability to continue as a going concern (redrafted) July 2012 In effect
127 Omnibus statement on auditing standards - 2913 January 2013 In effect
128 Using the work of internal auditors February 2014 In effect

AR and AT Sections and Accompanying Statements

Statements on Standards for Accounting and Review Services (SSARS) are issued by the American Institute of Certified Public Accountants (AICPA) Accounting and Review Services Committee. Twenty individual statements have been issued between 1978 and 2011, and they are combined into the AR section of the Professional Standards issued annually by the AICPA.

The SSARS are pronouncements governing "unaudited financial statements or other unauditied financial information of a nonpublic entity". These statements regulate two procedures accountants often perform for nonpublic companies. As an audit is both time-consuming and expensive, non-public companies often elect to have their financial statements compiled and reviewed instead. In the first function, compilation, the accountant simply takes the appropriate information from the business's accounting records and puts into the form of a standard financial statement. The accountant makes no assurances as to the accuracy of the information or its conformance with [Generally Accepted Accounting Principles] (GAAP).  In the review function, the accountant provides limited assurance to the Board of Directors of the business and other interested parties as to the reliability and accuracy of the financial statements. This assurance is far less that that provided by a full audit. More guidance on these procedures can be found in the AICPA's Audit and Accounting Guide Compilation and Reviww Engagements published annually. See [List of AICPA Audit and Accounting Guides].

The current codification (AR sections of the Professional Standards) of the SSARS are freely available on the AICPA Web site under and review standards.aspx Compilation and Review Standards. Do note that the interpretations of the individual AR sections are preceded by a "9." e.g., AR section 200 is interpreted by AR section 9200. The SSARS are also codified as part of the AICPA Professional Standards (AR section) in June of each year and older versions that are freely available on the Web are listed in the table below. The SSARS are also codified each year in January beginning in 1989 as Codification of Statements on Standards for Accounting and Review Services, published by the AICPA.

YearOfficial title
1979 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1979 full-text
1980 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1980 full-text
1981 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1981 full-text
1982 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1982 full-text
1983 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1983 full-text
1984 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1984 full-text
1985 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1985 full-text
1986 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1986 full-text
1987 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1987 full-text
1988 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1988 full-text
1989 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1989 full-text
1990 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1990 full-text
1991 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1991 full-text
1992 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1992 full-text
1993 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1993 full-text
1994 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1994 full-text
1995 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1995 full-text
1996 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1996 full-text
1997 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1997 full-text
1998 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1998 full-text
1999 AICPA Professional Standards: Accounting and Review Standards as of June 1, 1999 full-text
2000 AICPA Professional Standards: Accounting and Review Standards as of June 1, 2000 full-text
2001 AICPA Professional Standards: Accounting and Review Standards as of June 1, 2001 full-text
2002 AICPA Professional Standards: Accounting and Review Standards as of June 1, 2002 full-text
No.DateOfficial title
01 1978 December Compilation and review of financial statements full-text
02 1979 October Reporting on comparative financial statements full-text
03 1981 December Compilation reports on financial statements included in certain prescribed forms full-text
04 1981 December Communications between predecessor and successor accountants full-text
05 1982 July Reporting on compiled financial statements full-text
06 1986 September Reporting on personal financial statements included in written personal financial plans full-text
07 1992 November Omnibus statement on standards for accounting and review services, 1992 full-text
08 2000 October Amendment to Statement on standards for accounting and review services no. 1, Compilation and review of financial statements full-text
09 2002 November Omnibus statement on standards for accounting and review services, 2002 full-text
10 2004 May Performance of review engagements : (amends Statement on standards for accounting and review services, no. 1, Compilation and review of financial statements, AICPA, professional standards, vol. 2, AR sec. 100)
11 2004 May Standards for accounting and review services
12 2005 July Omnibus statement on standards for accounting and review services, 2005
13 2005 July Compilation of specified elements, accounts, or items of a financial statement
14 2005 July Compilation of pro forma financial information
15 2007 July Elimination of certain references to statements on auditing standards and incorporation of appropriate guidance into statements on standards for accounting and review services
16 2007 December Defining professional requirements in Statements on standards for accounting and review services
17 2008 February Omnibus statement on standards for accounting and review services, 2008
18 2009 February Applicability of Statements on standards for accounting and review services
19 2007 December Compilation and review engagements
20 2011 February Revised applicability of statement on standards for accounting and review services
YearOfficial title
1989 AICPA Professional Standards: Attestation Standards as of June 1, 1989 full-text
1990 AICPA Professional Standards: Attestation Standards as of June 1, 1990 full-text
1991 AICPA Professional Standards: Attestation Standards as of June 1, 1991 full-text
1992 AICPA Professional Standards: Attestation Standards as of June 1, 1992 full-text
1993 AICPA Professional Standards: Attestation Standards as of June 1, 1993 full-text
1994 AICPA Professional Standards: Attestation Standards as of June 1, 1994 full-text
1995 AICPA Professional Standards: Attestation Standards as of June 1, 1995 full-text
1996 AICPA Professional Standards: Attestation Standards as of June 1, 1996 full-text
1997 AICPA Professional Standards: Attestation Standards as of June 1, 1997 full-text
1998 AICPA Professional Standards: Attestation Standards as of June 1, 1998 full-text
1999 AICPA Professional Standards: Attestation Standards as of June 1, 1999 full-text
2000 AICPA Professional Standards: Attestation Standards as of June 1, 2000 full-text
2001 AICPA Professional Standards: Attestation Standards as of June 1, 2001 full-text
2002 AICPA Professional Standards: Attestation Standards as of June 1, 2002 full-text
No.DateOfficial title
1986 March Attestation standards full-text
1987 December Attest services related to MAS engagements full-text
1988 September Reporting on pro forma financial information full-text
02 1993 May Reporting on an entity's internal control structure over financial reporting full-text
03 1993 December Compliance attestation full-text
04 1995 September Agreed-upon procedures engagements full-text
05 1995 November Amendment to Statement on standards for attestation engagements no. 1, Attestation standards full-text
06 1995 December Reporting on an entity's internal control over financial reporting : an amendment to Statement on standards for attestation engagements no. 2 : (amends Statement on standards for attestation engagements, no. 1, AICPA professional standards, vol. 1, AT sec. 400.01,.12 through .18, .20, .26, and .27) full-text
07 1997 October Establishing an understanding with the client : (amends Statement on standards for attestation engagements no. 1, AICPA, Professional standards, vol. 1, AT sec. 100 full-text
08 1998 March Management's discussion and analysis full-text
09 1999 January Amendments to Statement on standards for attestation engagements nos. 1, 2, and 3 : (amends Statement on standards for attestation engagements no. 1, AICPA, Professional standards, vol. 1, AT sec. 100; Statement on standards for attestation engagements no. 2, AICPA, Professional standards, vol. 1, AT sec. 400; and Statement on standards for attestation engagements no. 3, AICPA, Professional standards, vol. 1, AT sec. 500) / issued by the Auditing Standards Board, American Institute of Certified Public Accountants full-text
10 2001 January Attestation standards : revision and recodification full-text
11 2002 January Attest documentation : (amendment to Statement on standards for attestation engagements no. 10, Attestation standards: revision and recodification, AICPA professional standards, vol. 1, AT secs. 101-701) full-text
12 2002 September Amendment to Statement on standards for attestation engagements no. 10, Attestation standards, revision and recodification full-text
13 2005 December Defining professional requirements in statements on standards for attestation engagements full-text
14 2006 November SSAE hierarchy full-text
15 2008 October Examination of an entity's internal control over financial reporting that is integrated with an audit of its financial statements full-text
16 2010 April Reporting on controls at a service organization : (supersedes the guidance for service auditors in AU section 324, Service Organizations full-text) full-text
17 2010 December Reporting on compiled prospective financial statements when the practitioner's independence is impaired : (amendment to Statement on standards for attestation engagements no. 10 section 301, Financial forecasts and projections full-text) full-text

Professional Code of Conduct and ET andBL sections

The earliest "official" version of the Code of Professional Conduct among American accountants was issued by the American Institute of Accountants on April 9, 1917. The Codes of Conduct and By-laws were included in the Year-Book (see tab on AAPA, AIA and AICPA Historical Publications) and the Professsional Standards (see Tab this box ET and BL Sections). The Codes of Professional Conduct were also issued as separate publications, see Tab "Codes of Professiona Conduct."

Commentaries on the Code:

Richardson, A. P. Ethics of a Profession. New York: American Institute Accountants, 1931.

Carey, John L. Professional Ethics of Public Accounting. New York: American Institute of Accountants, 1946.

Carey, John L. Professional Ethics of Certified Public Accountants. New York: American Institute of Accountants, 1956.

Carey, John L. & William O. Doherty. Ethical Standards of the Accounting Profession. New York: American Institute of Certified Public Accountants, 1966.

No.DateOfficial title
1974 September 1 AICPA Professional Standards: Ethics, Bylaws, as of September 1, 1974 full-text
1975 September 1 AICPA Professional Standards: Ethics, Bylaws, as of September 1, 1975 full-text
1976 July 1 AICPA Professional Standards: Ethics, Bylaws, as of July 1, 1976 full-text
1977 July 1 AICPA Professional Standards: Ethics, Bylaws, as of July 1, 1977 full-text
1978 July 1 AICPA Professional Standards: Ethics, Bylaws, Quality control, as of July 1, 1978 full-text
1979 July 1 AICPA Professional Standards: Ethics, Bylaws, Quality control, as of July 1, 1979 full-text
1980 June 1 AICPA Professional Standards: Ethics, Bylaws, Quality control, as of June 1, 1980 full-text
1981 June 1 AICPA Professional Standards: Ethics, Bylaws, Quality control, as of June 1, 1981 full-text
1982 June 1 AICPA Professional Standards: Ethics, Bylaws, as of June 1, 1982 full-text
1983 June 1 AICPA Professional Standards: Ethics, Bylaws, as of June 1, 1983 full-text
1984 June 1 AICPA Professional Standards: Ethics, Bylaws, as of June 1, 1984 full-text
1985 June 1 AICPA Professional Standards: Ethics, Bylaws, as of June 1, 1985 full-text
1986 June 1 AICPA Professional Standards: Ethics, Bylaws, as of June 1, 1986 full-text
1987 June 1 AICPA Professional Standards: Ethics, Bylaws, as of June 1, 1987 full-text
1988 June 1 AICPA Professional Standards: Code of conduct, Bylaws, as of June 1, 1988 full-text
1989 October 1 AICPA Professional standards: Code of conduct, Bylaws, as of October 1, 1989 full-text
1990 June 1 AICPA professional standards: Code of conduct, Bylaws, as of June 1, 1990 full-text
1991 June 1 AICPA Professional Standards: Code of Conduct, Bylaws, as of June 1, 1991 full-text
1992 June 1 AICPA professional standards: Code of professional conduct and Bylaws as of June 1, 1992 full-text
1993 June 1 AICPA professional standards: Code of professional conduct and bylaws as of June 1, 1993 full-text
1994 June 1 AICPA professional standards: Code of professional conduct and bylaws as of June 1, 1994 full-text
1995 June 1 AICPA professional standards: Code of professional conduct and bylaws as of June 1, 1995 full-text
1996 June 1 AICPA professional standards: Code of professional conduct and bylaws as of June 1, 1996 full-text
1997 June 1 AICPA professional standards: Code of professional conduct as of June 1, 1997 full-text
1997 June 1 AICPA professional standards: Bylaws as of June 1, 1997 full-text
1998 June 1 AICPA professional standards: Code of professional conduct as of June 1, 1998 full-text
1998 June 1 AICPA professional standards: Bylaws as of June 1, 1998 full-text
1999 April 1 AICPA professional standards: Code of professional conduct and bylaws as of April 1, 1999 full-text
2000 June 1 AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2000 full-text
2001 June 1 AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2001 full-text
2002 June 1 AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2002 full-text
2003 June 1 AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2003 full-text
2004 June 1 AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2004 full-text
2005 June 1 AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2005 full-text
2006 June 1 AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2006 full-text
2007 June 1 AICPA professional standards: Code of professional conduct and bylaws as of June 1, 2007 full-text
YearDateOfficial title
1917 April 9 Rules of professional conduct : prepared by the Committee on Professional Ethics and approved by the Council April 9, 1917 full-text
1919 September 30 Rules of professional conduct : including amendments and additions prepared by the Committee on Professional Ethics and approved by the Council prior to September 30, 1919 full-text
1931-1932 By-laws and rules of professional conduct, 1931-1932 full-text
1938-1939 By-laws and rules of professional conduct, 1938-1939 full-text
1940 By-laws and Rules of professional conduct, 1940 full-text
1942 By-laws and rules of professional conduct, 1942 full-text
1943 By-laws and rules of professional conduct, 1943 full-text
1944 By-laws and rules of professional conduct 1944 full-text
1945 By-laws and rules of professional conduct 1945 full-text
1948 By-laws and rules of professional conduct 1948 full-text
1950 December 18 By-laws, Rules of professional conduct, as amended by vote of the membership December 19, 1950 full-text
1952 By-laws,Rules of professional conduct 1952 full-text
1954 January 4 By-laws, Rules of professional conduct 1954 full-text
1956 January 9 By-laws, Rules of professional conduct 1956 full-text
1958 By-laws; Rules of professional conduct; Numbered opinions of the committee on professional ethics full-text
1959 By-laws, Rules of professional conduct, Numbered opinions of the Committee on Professional Ethics, 1959 full-text
1960 February 2 By-laws, Rules of professional conduct, Numbered opinions of the Committee on Professional Ethics, 1960 full-text
1961 By-laws, Rules of professional conduct, Numbered opinions of the Committee on Professional Ethics, Objectives of the Institute adopted by Council, 1961 full-text
1964 By-laws; Code of professional ethics; Numbered opinions of the Committee on Professional Ethics; Objectives of the Institute adopted by Council full-text
1965 By-laws; Code of professional ethics; Numbered opinions of the Committee on Professional Ethics; Objectives of the Institute adopted by Council full-text
1965 Code of professional ethics & numbered opinions 1965 full-text
1967 March 20 Code of professional ethics as amended March 4, 1965; By-laws as amended March 20, 1967; Numbered opinions of the Committee on Professional Ethics; Objectives of the Institute adopted by Council; Description of the Professional Practice of Certified Public Accountants full-text
1969 December 30 Code of professional ethics as amended December 30, 1969, and interpretative opinions full-text
1970 Summaries of ethics rulings full-text
1972 Restatement of the code of professional conduct;Concepts of professional ethics; Rules of conduct; Interpretations of rules of conduct full-text
1973 March 1 Code of professional ethics, Effective March 1, 1973; Concepts of professional ethics; Rules of conduct; Interpretations of rules of conduct full-text
1974 March Code of professional ethics, Effective March 1, 1973; March 1974 edition;Concepts of professional ethics; Rules of Professional ethics; Interpretations of rules of conduct full-text
1974 February 1 Bylaws as amended February 1, 1974; Implementing resolutions of Council; Objectives of the Institute; Description of the professional practice of certified public accountants full-text
1975 March Code of professional ethics, Effective March 1, 1973, March 1975 edition;Concepts of professional ethics ;Rules of conduct; Interpretations of rules of conduct full-text
1975 March Code of professional ethics, Effective March 1, 1973, March 1975 edition;Concepts of professional ethics ;Rules of conduct; Interpretations of rules of conduct full-text
1976 March 1 Code of professional ethics, March 1, 1976 edition; Concepts of professional ethics; Rules of conduct, effective March 1, 1973;Interpretations of rules of conduct; Ethics rulings full-text
1977 May 1 Code of professional ethics, May 1, 1977 edition;Concepts of professional ethics; Rules of conduct, effective March 1, 1973; Interpretations of rules of conduct; Ethics rulings full-text
1978 March 31 Rules of conduct as amended March 31, 1978;Bylaws and implementing resolutions of Council as amended March 31, 1978 full-text
1981 October 15 Bylaws and implementing resolutions of Council as amended October 15, 1981;Rules of conduct of the code of professional ethics as amended March 31, 1979 [1981] full-text
1983 May 10 Bylaws and implementing resolutions of Council as amended May 10, 1983;Rules of conduct of the code of professional ethics as amended January 6, 1983 full-text
1984 Concepts of professional ethics; Rules of conduct of the code of professional ethics as amended January 6, 1983; Bylaws and implementing resolutions of Council as amended May 10, 1983 [1984]3 full-text
1985 May 15 Concepts of professional ethics; Rules of conduct of the code of professional ethics as amended January 6, 1983; Bylaws and implementing resolutions of Council as amended May 15, 1985 full-text
1988 January 12 Code of professional conduct as adopted January 12, 1988; Bylaws and implementing resolutions of Council as amended January 12, 1988 full-text
1991 May 20 Code of professional conduct as amended May 20, 1991;Bylaws and implementing resolutions of Council as amended January 8, 1990 full-text
1992 January 14 Code of professional conduct as amended January 14, 1992; Bylaws and implementing resolutions of Council as amended January 14, 1992 full-text
1993 May 26 Code of professional conduct as amended January 14, 1992; Bylaws and implementing resolutions as amended May 26, 1993 full-text
1996 June 17 Code of professional conduct as amended January 14, 1992; Bylaws and implementing resolutions of Council as amended June 17, 1996 full-text
1997 October 28 Code of professional conduct and implementing resolutions of Council as amended October 28, 1997; Bylaws and implementing resolutions of Council as amended October 28, 1997 full-text

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QC, QR, PR, and CPE Sections and Accompanying Statments

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