The AICPA Auditing Standards Board is the senior committee of the AICPA designated by the AICPA Council to issue auditing, attestation, and quality management standards and practice guidance for performing and reporting on (a) audit engagements for nonissuers (that is, entities not included within the jurisdiction of the PCAOB) and (b) attestation engagements.
Based on the success of the ASB’s 2021−2025 strategic plan, as indicated through the outreach and monitoring activities it conducts, the Board has