Laws, Rules, Standards, and Other Guidance

CPAs engaged to perform business valuation, forensic accounting, litigation, and other engagements must follow the pertinent, laws, rules, and standards. This resource section provides the AICPA professional standards and related guidance, the Sarbanes-Oxley Act of 2002 and key issues, Federal Rules of Civil Procedure and Evidence, pertinent Federal securities laws, relevant case law, and other guidance including the Uniform Standards of Professional Appraisal Practice (USPAP), pertinent Internal Revenue Code citations, IRS guidance (revenue rulings, technical advice memorandum, private letter ruling), the International Glossary of Business Valuation Terms, links to State Boards of Accountancy, and other important resources.

AICPA Professional Standards Other AICPA Guidance AICPA Valuation Standard and Implementation Toolkit Other Guidance Federal Legislation, Rules, and Case Law