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  2. American Institute of Certified Public Accountants - Wikipedia

    en.wikipedia.org/wiki/American_Institute_of...

    AICPA and its predecessors date back to 1887, when the American Association of Public Accountants (AAPA) was formed. [4] [5] The Association went through several name changes over the years: the Institute of Public Accountants (1916), the American Institute of Accountants (1917), and the American Society of Public Accountants (1921), which merged into the American Institute of Accountants in ...

  3. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    The following is a list of the volumes of the Auditing and Accounting Guide series published by the American Institute of Certified Public Accountants (AICPA). The list was compiled using the resources of the University of Mississippi library.

  4. Certified Public Accountant - Wikipedia

    en.wikipedia.org/wiki/Certified_Public_Accountant

    This was the first time the title "Certified Public Accountant" was regulated. Examinations were held in both Buffalo and New York City. Frank Broaker was licensee #1 and he received his certificate solely through previous experience as a public accountant and did not take an examination, commonly referred to as grandfathering. Broaker died on ...

  5. Statement on Auditing Standards No. 99: Consideration of Fraud

    en.wikipedia.org/wiki/Statement_on_Auditing...

    Statement on Auditing Standards No. 99: Consideration of Fraud in a Financial Statement Audit, commonly abbreviated as SAS 99, is an auditing statement issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) in October 2002. The original exposure draft was distributed in February 2002.

  6. Statements on Auditing Standards (United States) - Wikipedia

    en.wikipedia.org/wiki/Statements_on_Auditing...

    The American Institute of Certified Public Accountants began codifying the Statements on Auditing standards semiannually in 1976. The Codification of Statements on Auditing Standards is generally issued in January, and the U.S. Auditing Standards is issued as part of the AICPA Professional Standards in June of each year.

  7. SSAE No. 18 - Wikipedia

    en.wikipedia.org/wiki/SSAE_No._18

    Statement on Standards for Attestation Engagements no. 18 (SSAE No. 18 or SSAE 18) is a Generally Accepted Auditing Standard produced and published by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board. Though it states that it could be applied to almost any subject matter, its focus is reporting on the ...

  8. AICPA Code of Professional Conduct - Wikipedia

    en.wikipedia.org/wiki/AICPA_Code_of_Professional...

    The AICPA Code of Professional Conduct is a collection of codified statements issued by the American Institute of Certified Public Accountants that outline a CPA's ethical and professional responsibilities. [1]

  9. Auditing Standards Board - Wikipedia

    en.wikipedia.org/wiki/Auditing_Standards_Board

    The American Institute of Certified Public Accountants has issued guidance to accountants and auditors since 1917, when, at the behest of the U.S. Federal Trade Commission and auspices of the Federal Reserve Board, it issued a series of pamphlets to the accounting community in regard to preparing financial statements and auditing (then referred to as "verification" and later "examination"). [4]

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