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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
Accounting Standards Committee of Germany (ASCG, in German: DRSC) [4] India. National Advisory Committee on Accounting Standards with the aide and advice of Institute of Chartered Accountants of India and Institute of Cost Accountants of India; Iran. Accounting Standards Board [5] Malaysia. Malaysian Accounting Standards Board [6] Malta ...
The International Ethics Standards Board for Accountants (IESBA) develops and promotes the International Code of Ethics for Professional Accountants (including International Independence Standards). The IESBA also supports debate on issues related to accounting ethics and auditor independence.
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. The current U.S. Auditing Standards are available at the AICPA's Web site.
The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published by the Financial Accounting Standards Board , and access to the ASC is free through the Basic View on the FASB web site.
In August 2019, the AICPA proposed a new standard to give auditors more guidance on auditing accounting estimates. [9] This standard replaced SAS No. 122, Section 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures. [10] [11] It also amended a few other sections of the AICPA Professional Standards.
AU [1] Section 150 states that there are ten standards: [2] three general standards, three fieldwork standards, and four reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which ...
Audit and Accounting Guidelines, which summarizes the accounting practices of specific industries (e.g. casinos, colleges, and airlines) and provides specific guidance on matters not addressed by FASB or the Governmental Accounting Standards Board (GASB).