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PCAOB Standards and Related Rules

AICPA

Business & Economics / General

"This compilation contains certain standards and releases that have been adopted by the PCAOB. This compilation also contains standards and other materials that have been adopted by the AICPA. Pursuant to PCAOB rules, some of these AICPA materials, to the extent they have not been superseded or amended by the PCAOB, serve as the PCAOB's interim standard. If a provision of a PCAOB standard addresses a subject matter that also is addressed in the interim standards, the affected portion of the interim standard should be considered superseded or effectively amended. The organization and form of this publication is the work of the AICP and has not been approved by, and does not represent the action of, the PCAOB."--Page iii.
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