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FVS Home > Resources > Laws, Rules, Standards, and Other Guidance > AICPA Professional Standards

AICPA Professional Standards

This section provides the AICPA Code of Professional Conduct; the Statement on Standards for Consulting Services No. 1; and Statement on Standards for Valuation Services No. 1.

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>>
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>>