AICPA Professional Standards

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This section provides the AICPA Code of Professional Conduct; the Statement on Standards for Consulting Services No. 1, guidance on Statement on Auditing Standards (SAS) No. 99, and information on the applicability of the Statement on Standards for Accounting and Review Services (SSARS).

Statement on Standards for Valuation Services

Toolkit for the new valuation standard. Learn More>>

Code of Professional Conduct

The AICPA Code of Professional Conduct applies to all services rendered by AICPA members. Certain sections of the Code of Professional Conduct have particular applicability to the practice of business valuation and litigation services. Learn More>>

Statement on Standards for Consulting Services No. 1

This statement provides standards of practice for consulting services. Learn More>>

Statement of Position (SOP) 90–7, Financial Reporting by Entities in Reorganization Under the Bankruptcy Code

SOP 90–7 provides technical guidance to help fill the void in literature related to entities that have filed bankruptcy petitions or where the entities have emerged from Chapter 11 under confirmed plans. Learn More>>

Applicability of Attestation Standards to Litigation Services

This Interpretation (No. 3) of Statements on Standards for Attestation Engagements (SSAE) provides guidance on the applicability of Attestation Standards to litigation services. Learn More>>

Reporting in Litigation Services Engagements

AICPA Member

Discusses the reporting requirements in a litigation services engagement, and the applicability of reporting standards to these engagements. Learn More>>

Applying Professional Standards to Litigation Services Engagements

AICPA Member

Discusses the applicability of SSARSs, SSAEs, and SASs to a litigation services engagement. Learn More>>