AICPA Professional Standards

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Understand updates to AICPA Professional Standards

Updated as of June 15, 2025, Professional Standards is your comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation standards, accounting and review services pronouncements, the AICPA Code of Professional Conduct, and the AICPA bylaws.

To help you apply the standards in specific circumstances, the standards and related interpretations are arranged by subject with amendments noted, superseded portions deleted, and conforming changes reflected.

Professional Standards includes these standards and sections:

• Auditing standards and interpretations
• Attestation standards and interpretations
• Accounting and review standards and interpretations
• Quality management standards
• Statements of Position in accounting, auditing, and attestation
• AICPA Code of Professional Conduct
• AICPA bylaws
• Valuation services standards and interpretations
• Consulting services standards
• Peer review standards and interpretations
• Tax services standards and interpretations
• Joint AICPA/NASBA CPE standards

Learn what’s new in 2025 and how the changes affect your work

• Statement on Standards for Accounting and Review Services (SSARS) No. 27, Applicability of AR-C Section 70 to Financial Statements Prepared as Part of a Consulting Services Engagement
• Peer Review Standards Update (PRSU) No. 2, Reviewing A Firm’s System of Quality Management and Omnibus Technical Enhancements

Who Will Benefit

• Practitioners performing audits
• Practitioners performing attestation engagements
• Practitioners performing preparation, compilation, and review services