List of AICPA Audit and Accounting Guides

The following is a list of the volumes of the Auditing and Accounting Guide series published by the American Institute of Certified Public Accountants (AICPA). The list was compiled using the resources of the University of Mississippi library. The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Links to full-text of the Guides are provided for many of the titles prior to 2000.

The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published by the Financial Accounting Standards Board, and access to the ASC is free through the Basic View on the FASB web site. The ASC became effective on July 1, 2009, and has since been the authoritative source for all U.S. GAAP, Generally Accepted Accounting Principles (USA).[1]

Prior to the ASC, accounting standards were scattered over a number of publications issued by the FASB and the AICPA. Some publications were considered more authoritative than others, and a GAAP hierarchy of five levels was recognized; see Statement on Auditing Standards No. 69 full-text.. The AICPA Industry Audit and Accounting Guides are part of the second tier of authoritative publications in the GAAP hierarchy. [2]

List of AICPA Audit and Accounting Guides

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No. Date Official title Comments
01-01 1987 Audits of agricultural producers and agricultural cooperatives full-text
01-02 1992 Audits of agricultural producers and agricultural cooperatives with conforming changes as of May 1, 1992 full-text
01-03 1993 Audits of agricultural producers and agricultural cooperatives with conforming changes as of May 1, 1993 full-text
01-04 1994 Audits of agricultural producers and agricultural cooperatives with conforming changes as of May 1, 1994 full-text
01-05 1996 Audits of agricultural producers and agricultural cooperatives with conforming changes as of May 1, 1996 full-text
01-06 1997 Audits of agricultural producers and agricultural cooperatives with conforming changes as of May 1, 1997 full-text
01-07 1998 Audits of agricultural producers and agricultural cooperatives with conforming changes as of May 1, 1998 full-text
01-08 1999 Audits of agricultural producers and agricultural cooperatives with conforming changes as of May 1, 1999 full-text
01-09 2000 Audits of agricultural producers and agricultural cooperatives with conforming changes as of May 1, 2000 full-text
01-10 2001 Audits of agricultural producers and agricultural cooperatives with conforming changes as of May 1, 2001 full-text
01-11 2002 Audits of agricultural producers and agricultural cooperatives with conforming changes as of May 1, 2002 full-text
01-12 2003 Audits of agricultural producers and agricultural cooperatives with conforming changes as of May 1, 2003 full-text
01-13 2004 Agricultural producers and agricultural cooperatives with conforming changes as of May 1, 2004 full-text
01-14 2005 Agricultural producers and agricultural cooperatives with conforming changes as of May 1, 2005 full-text
01-15 2006 Agricultural producers and agricultural cooperatives with conforming changes as of May 1, 2006 full-text
01-16 2007 Agricultural producers and agricultural cooperatives with conforming changes as of May 1, 2007 full-text
01-17 2008 Agricultural producers and agricultural cooperatives with conforming changes as of May 1, 2008 full-text
02-01 1981 Audits of airlines full-text
02-02 1988 Audits of airlines full-text
02-03 1992 Audits of airlines, with conforming changes as of May 1, 1992 full-text
02-04 1993 Audits of airlines, with conforming changes as of May 1, 1993 full-text
02-05 1994 Audits of airlines, with conforming changes as of May 1, 1994 full-text
02-06 1996 Audits of airlines, with conforming changes as of May 1, 1996 full-text
02-07 1997 Audits of airlines, with conforming changes as of May 1, 1997 full-text
02-08 1998 Audits of airlines, with conforming changes as of May 1, 1998 full-text
02-09 1999 Audits of airlines, with conforming changes as of May 1, 1999 full-text
02-10 2000 Audits of airlines, with conforming changes as of May 1, 2000 full-text
02-11 2001 Audits of airlines, with conforming changes as of May 1, 2001 full-text
02-12 2002 Audits of airlines, with conforming changes as of May 1, 2002 full-text
02-13 2003 Audits of airlines, with conforming changes as of May 1, 2003 full-text
02-14 2008 Airlines, new edition as of October 1, 2008 full-text
02-15 2010 Airlines, with conforming changes as of May 1, 2010 full-text See also ASC section 908
02-16 2011 Airlines, with conforming changes as of May 1, 2011 See also ASC section 908
02-17 2013 Airlines, with conforming changes as of March 1, 2013 See also ASC section 908
03-01 1998 Analytical procedures full-text
03-02 2001 Analytical procedures, with conforming changes as of May 1, 2001 full-text
03-04 2004 Analytical procedures, with conforming changes as of May 1, 2004 full-text
03-05 2005 Analytical procedures, with conforming changes as of May 1, 2005 full-text
03-06 2006 Analytical procedures, with conforming changes as of May 1, 2006 full-text
03-07 2007 Analytical procedures, with conforming changes as of May 1, 2007 full-text
03-08 2008 Analytical procedures, with conforming changes as of March 1, 2008 full-text
03-09 2012 Analytical procedures, with conforming changes as of March 1, 2012
03-10 2017 Analytical procedures, with conforming changes as of October 1, 2017
04-01 2006 Assessing and responding to audit risk in a financial statement audit full-text
04-02 2009 Assessing and responding to audit risk in a financial statement audit, revised edition as of October 1, 2009
04-03 2012 Assessing and responding to audit risk in a financial statement audit, with conforming changes as of March 1, 2012
04-04 2014 Assessing and responding to audit risk in a financial statement audit, with conforming changes as of September 1, 2014
04-05 2016 Assessing and responding to audit risk in a financial statement audit, with conforming changes as of October 1, 2016
05-01 1983 Audit sampling full-text
05-02 1992 Audit sampling full-text
05-02 1999 Audit sampling full-text
05-03 2001 Audit sampling, new edition as of April 1, 2001 full-text
05-04 2008 Audit sampling full-text
05-05 2012 Audit sampling, March 1, 2012
05-06 2014 Audit sampling, March 1, 2014
05-07 2017 Audit sampling, May 1, 2017
05-07 2017 Audit sampling, May 1, 2017
05-07 2019 Audit sampling, December 1, 2019
06-01 2001 Auditing revenue in certain industries, new edition as of June 1, 2001 full-text
06-02 2004 Auditing revenue in certain industries, with conforming changes as of May 1, 2004 full-text
06-03 2005 Auditing revenue in certain industries, with conforming changes as of May 1, 2005 full-text
06-04 2006 Auditing revenue in certain industries, with conforming changes as of May 1, 2006 full-text
06-05 2007 Auditing revenue in certain industries, with conforming changes as of May 1, 2007 full-text
06-06 2008 Auditing revenue in certain industries, with conforming changes as of March 1, 2008 full-text
06-07 2009 Auditing revenue in certain industries, with conforming changes as of March 1, 2009 full-text
06-08 2010 Auditing revenue in certain industries, with conforming changes as of March 1, 2010 full-text
06-09 2011 Auditing revenue in certain industries, with conforming changes as of March 1, 2011
06-10 2012 Auditing revenue in certain industries, with conforming changes as of September 1, 2012
07-01 1968 Audits of banks full-text
07-02 1969 Audits of banks full-text
07-03 1983 Audits of banks full-text
07-04 1984 Audits of banks full-text
07-05 1990 Audits of banks, as of December 31, 1990 full-text
07-06 1992 Audits of banks, with conforming changes as of May 1, 1992 full-text
07-07 1993 Audits of banks, with conforming changes as of May 1, 1993 full-text
07-08 1994 Audits of banks, with conforming changes as of May 1, 1994 full-text
07-09 1996 Banks and savings institutions, with conforming changes as of May 1, 1996 full-text See Audits of Savings and Loan Institutions (1994) for earlier Guides
07-10 1997 Banks and savings institutions, with conforming changes as of May 1, 1997 full-text
07-11 1998 Banks and savings institutions, with conforming changes as of May 1, 1998 full-text
07-12 1999 Banks and savings institutions, with conforming changes as of May 1, 1999 full-text
07-13 2000 Banks and savings institutions, with conforming changes as of May 1, 2000 full-text Title ceased; Continued by Depository and Lending (2004)
08-01 1973 Audits of brokers and dealers in securities full-text
08-02 1977 Audits of brokers and dealers in securities full-text
08-03 1985 Audits of brokers and dealers in securities full-text
08-04 1989 Audits of brokers and dealers in securities full-text
08-05 1992 Audits of brokers and dealers in securities, with conforming changes as of May 1, 1992 full-text
08-06 1993 Audits of brokers and dealers in securities, with conforming changes as of May 1, 1993 full-text
08-07 1994 Audits of brokers and dealers in securities, with conforming changes as of May 1, 1994 full-text
08-08 1997 Brokers and dealers in securities, new edition as of April 1, 1997 full-text
08-09 1998 Brokers and dealers in securities, with conforming changes as of May 1, 1998 full-text
08-10 1999 Brokers and dealers in securities, with conforming changes as of May 1, 1999 full-text
08-11 2000 Brokers and dealers in securities, with conforming changes as of May 1, 2000 full-text
08-12 2001 Brokers and dealers in securities, with conforming changes as of May 1, 2001 full-text
08-13 2002 Brokers and dealers in securities, with conforming changes as of May 1, 2002 full-text
08-14 2003 Brokers and dealers in securities, with conforming changes as of May 1, 2003 full-text
08-15 2004 Brokers and dealers in securities, with conforming changes as of May 1, 2004 full-text
08-16 2005 Brokers and dealers in securities, with conforming changes as of May 1, 2005 full-text
08-17 2006 Brokers and dealers in securities, with conforming changes as of May 1, 2006 full-text
08-18 2007 Brokers and dealers in securities, with conforming changes as of May 1, 2007 full-text
08-19 2008 Brokers and dealers in securities, with conforming changes as of May 1, 2008 full-text
08-20 2009 Brokers and dealers in securities, with conforming changes as of May 1, 2009 full-text See also ASC section 940
08-21 2010 Brokers and dealers in securities, with conforming changes as of July 1, 2010 full-text See also ASC section 940 (Financial Services--Brokers and Dealers)
08-22 2011 Brokers and dealers in securities, with conforming changes as of September 1, 2011 See also ASC section 940 (Financial Services--Brokers and Dealers)
08-23 2012 Brokers and dealers in securities, with conforming changes as of September 1, 2012 See also ASC section 940 (Financial Services--Brokers and Dealers)
08-24 2013 Brokers and dealers in securities, with conforming changes as of July 1, 2013 See also ASC section 940 (Financial Services--Brokers and Dealers)
08-24 2013 Brokers and dealers in securities, with conforming changes as of July 1, 2013 See also ASC section 940 (Financial Services--Brokers and Dealers)
08-25 2015 Brokers and dealers in securities, with conforming changes as of August 1, 2015 See also ASC section 940 (Financial Services--Brokers and Dealers)
08-26 2016 Brokers and dealers in securities, with conforming changes as of September 1, 2016 See also ASC section 940 (Financial Services--Brokers and Dealers)
08-27 2017 Brokers and dealers in securities, with conforming changes as of September 1, 2017 See also ASC section 940 (Financial Services--Brokers and Dealers)
08-28 2018 Brokers and dealers in securities, with conforming changes as of September 1, 2018 See also ASC section 940 (Financial Services--Brokers and Dealers)
08-29 2019 Brokers and dealers in securities, with conforming changes as of August 1, 2019 See also ASC section 940 (Financial Services--Brokers and Dealers)
08-30 2020 Brokers and dealers in securities, with conforming changes as of August 1, 2020 See also ASC section 940 (Financial Services--Brokers and Dealers)
09-01 1984 Audits of casinos full-text
09-02 1992 Audits of casinos, with conforming changes as of May 1, 1992 full-text
09-03 1993 Audits of casinos, with conforming changes as of May 1, 1993 full-text
09-04 1994 Audits of casinos, with conforming changes as of May 1, 1994 full-text
09-05 1996 Audits of casinos, with conforming changes as of May 1, 1996 full-text
09-06 1997 Audits of casinos, with conforming changes as of May 1, 1997 full-text
09-07 1998 Audits of casinos, with conforming changes as of May 1, 1998 full-text
09-08 1999 Audits of casinos, with conforming changes as of May 1, 1999 full-text
09-09 2000 Audits of casinos, with conforming changes as of May 1, 2000 full-text
09-10 2001 Audits of casinos, with conforming changes as of May 1, 2001 full-text
09-11 2002 Audits of casinos, with conforming changes as of May 1, 2002 full-text
09-12 2003 Audits of casinos, with conforming changes as of May 1, 2003 full-text
09-13 2004 Casinos, with conforming changes as of May 1, 2004 full-text
09-14 2005 Casinos, with conforming changes as of May 1, 2005 full-text
09-15 2006 Casinos, with conforming changes as of May 1, 2006 full-text See AAG Gaming, new edition as of March 1, 2011;See also ASC section 924 (Entertainment--Casinos)
10-01 1950 Audits by certified public accountants full-text
10-02 1962 Audits by certified public accountants full-text
11-01 1973 Audits of colleges and universities full-text
11-02 1975 Audits of colleges and universities full-text
11-03 1992 Audits of colleges and universities, with conforming changes as of May 1, 1992 full-text
11-04 1993 Audits of colleges and universities, with conforming changes as of May 1, 1993 full-text
11-05 1994 Audits of colleges and universities, with conforming changes as of May 1, 1994 full-text Ceased publication;Superseded by Not-for-Profits, new edition as of June 1, 1996
12-01 1991 Audits of common interest realty associations as of August 31, 1991 full-text
12-02 1992 Common interest realty associations, with conforming changes as of May 1, 1992 full-text
12-03 1993 Common interest realty associations, with conforming changes as of May 1, 1993 full-text
12-04 1994 Common interest realty associations, with conforming changes as of May 1, 1994 full-text
12-05 1996 Common interest realty associations, with conforming changes as of May 1, 1996 full-text
12-06 1997 Common interest realty associations, with conforming changes as of May 1, 1997 full-text
12-07 1998 Common interest realty associations, with conforming changes as of May 1, 1998 full-text
12-08 1999 Common interest realty associations, with conforming changes as of May 1, 1999 full-text
12-09 2000 Common interest realty associations, with conforming changes as of May 1, 2000 full-text
12-10 2001 Common interest realty associations, with conforming changes as of May 1, 2001 full-text
12-11 2002 Common interest realty associations, with conforming changes as of May 1, 2002 full-text
12-12 2003 Common interest realty associations, with conforming changes as of May 1, 2003 full-text
12-13 2004 Common interest realty associations, with conforming changes as of May 1, 2004 full-text
12-14 2005 Common interest realty associations, with conforming changes as of May 1, 2005 full-text
12-15 2006 Common interest realty associations, with conforming changes as of May 1, 2006 full-text
12-16 2007 Common interest realty associations, with conforming changes as of May 1, 2007 full-text
12-17 2008 Common interest realty associations, with conforming changes as of May 1, 2008 full-text See also ASC section 972 (Real Estate--Common Interest Realty Associations)
13-01 2010 Compilation and review engagements March 1, 2010 full-text
13-02 2011 Compilation and review engagements March 1, 2011
13-03 2012 Compilation and review engagements March 1, 2012
13-04 2013 Compilation and review engagements March 1, 2013
13-05 2014 Compilation and review engagements March 1, 2014 See Preparation, Compilation, and Review Engagements for continuation of series
14-01 1979 Computer-assisted audit techniques full-text
15-01 1990 Consideration of internal control in a financial statement audit full-text
15-02 1996 Consideration of internal control in a financial statement audit full-text
16-01 1959 Generally accepted accounting principles for contractors full-text
16-01a 1959 Auditing in the construction industry full-text
16-02 1965 Audits of Construction contractors full-text
16-03 1981 Construction contractors full-text
16-04 1990 Audits of Construction contractors as of December 31, 1990 full-text
16-05 1992 Construction contractors, with conforming changes as of May 1, 1992 full-text
16-06 1993 Construction contractors, with conforming changes as of May 1, 1993 full-text
16-07 1994 Construction contractors, with conforming changes as of May 1, 1994 full-text
16-08 1996 Construction contractors, with conforming changes as of May 1, 1996 full-text
16-09 1997 Construction contractors, with conforming changes as of May 1, 1997 full-text
16-10 1998 Construction contractors, with conforming changes as of May 1, 1998 full-text
16-11 1999 Construction contractors, with conforming changes as of May 1, 1999 full-text
16-12 2000 Construction contractors, with conforming changes as of May 1, 2000 full-text
16-13 2001 Construction contractors, with conforming changes as of May 1, 2001 full-text
16-14 2002 Construction contractors, with conforming changes as of May 1, 2002 full-text
16-15 2003 Construction contractors, with conforming changes as of May 1, 2003 full-text
16-16 2004 Construction contractors, with conforming changes as of May 1, 2004 full-text
16-17 2005 Construction contractors, with conforming changes as of May 1, 2005 full-text
16-18 2006 Construction contractors, with conforming changes as of May 1, 2006 full-text
16-19 2007 Construction contractors, with conforming changes as of May 1, 2007 full-text
16-20 2008 Construction contractors, with conforming changes as of May 1, 2008 full-text
16-21 2009 Construction contractors, with conforming changes as of May 1, 2009 full-text
16-22 2010 Construction contractors, with conforming changes as of May 1, 2010 full-text
16-23 2011 Construction contractors, with conforming changes as of May 1, 2011 See also ASC section 910 (Contractors--Construction)
16-24 2012 Construction contractors, with conforming changes as of May 1, 2012 See also ASC section 910 (Contractors--Construction)
16-25 2013 Construction contractors, with conforming changes as of May 1, 2013 See also ASC section 910 (Contractors--Construction)
16-26 2014 Construction contractors, with conforming changes as of May 1, 2014 See also ASC section 910 (Contractors--Construction)
16-27 2015 Construction contractors, with conforming changes as of May 1, 2015 See also ASC section 910 (Contractors--Construction)
16-28 2016 Construction contractors, with conforming changes as of May 1, 2016 See also ASC section 910 (Contractors--Construction)
16-29 2017 Construction contractors, with conforming changes as of July 1, 2017 See also ASC section 910 (Contractors--Construction)
16-30 2018 Construction contractors, with conforming changes as of July 1, 2018 See also ASC section 910 (Contractors--Construction)
16-31 2019 Construction contractors, with conforming changes as of August 1, 2019 See also ASC section 910 (Contractors--Construction)
16-32 2020 Construction contractors, with conforming changes as of July 1, 2020 See also ASC section 910 (Contractors--Construction)
17-01 1934 Audits of corporate accounts full-text
18-01 1986 Audits of credit unions full-text
18-02 1992 Audits of credit unions, with conforming changes as of May 1, 1992 full-text
18-03 1992 Audits of credit unions, with conforming changes as of December 1, 1992 full-text
18-04 1994 Audits of credit unions, with conforming changes as of May 1, 1994 full-text
18-05 1996 Audits of credit unions, with conforming changes as of May 1, 1996 full-text
18-06 1997 Audits of credit unions, with conforming changes as of May 1, 1997 full-text
18-07 1998 Audits of credit unions, with conforming changes as of May 1, 1998 full-text
18-08 1999 Audits of credit unions, with conforming changes as of May 1, 1999 full-text
18-09 2000 Audits of credit unions, with conforming changes as of May 1, 2000 full-text Title ceased; Credit Unions included in Depository and Lending Institutions 2004
19-01 2004 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, new edition as of January 1, 2004 full-text For Previous titles see Banks and savings institutions (2000), Audits of credit unions (2000), Audits of finance companies (200)
19-02 2005 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of May 1, 2005 full-text
19-03 2006 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of May 1, 2006 full-text
19-04 2007 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of May 1, 2007 full-text
19-05 2008 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of May 1, 2008 full-text
19-06 2009 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of June 1, 2009 full-text See also ASC sections 942(Financial Services--Depository and lending), 946 (Financial Services--Investment Companies), and 948 (Financial Services--Mortgage Banking)
19-07 2010 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of June 1, 2010 full-text See also ASC sections 942(Financial Services--Depository and lending), 946 (Financial Services--Investment Companies), and 948 (Financial Services--Mortgage Banking)
19-08 2011 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of August 1, 2011 See also ASC sections 942(Financial Services--Depository and lending), 946 (Financial Services--Investment Companies), and 948 (Financial Services--Mortgage Banking)
19-09 2012 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of July 1, 2012 See also ASC sections 942(Financial Services--Depository and lending), 946 (Financial Services--Investment Companies), and 948 (Financial Services--Mortgage Banking)
19-10 2013 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of July 1, 2013 See also ASC sections 942(Financial Services--Depository and lending), 946 (Financial Services--Investment Companies), and 948 (Financial Services--Mortgage Banking)
19-11 2014 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of July 1, 2014 See also ASC sections 942(Financial Services--Depository and lending), 946 (Financial Services--Investment Companies), and 948 (Financial Services--Mortgage Banking)
19-12 2015 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of July 1, 2015 See also ASC sections 942(Financial Services--Depository and lending), 946 (Financial Services--Investment Companies), and 948 (Financial Services--Mortgage Banking)
19-13 2016 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of July 1, 2016 See also ASC sections 942(Financial Services--Depository and lending), 946 (Financial Services--Investment Companies), and 948 (Financial Services--Mortgage Banking)
19-14 2017 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of July 1, 2017 See also ASC sections 942(Financial Services--Depository and lending), 946 (Financial Services--Investment Companies), and 948 (Financial Services--Mortgage Banking)
19-15 2018 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of July 1, 2018 See also ASC sections 942(Financial Services--Depository and lending), 946 (Financial Services--Investment Companies), and 948 (Financial Services--Mortgage Banking)
19-16 2019 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of July 1, 2019 See also ASC sections 942(Financial Services--Depository and lending), 946 (Financial Services--Investment Companies), and 948 (Financial Services--Mortgage Banking)
19-17 2020 Depository and lending institutions: banks and savings institutions, credit unions, finance companies and mortgage companies, with conforming changes as of July 1, 2020 See also ASC sections 942(Financial Services--Depository and lending), 946 (Financial Services--Investment Companies), and 948 (Financial Services--Mortgage Banking)
20-01 2001 Auditing derivative instruments, hedging activities, and investments in securities, new edition as of March 1, 2001 full-text
20-02 2005 Auditing derivative instruments, hedging activities, and investments in securities, with conforming changes as of May 1, 2005 full-text
20-03 2006 Auditing derivative instruments, hedging activities, and investments in securities, with conforming changes as of May 1, 2006 full-text
20-04 2007 Auditing derivative instruments, hedging activities, and investments in securities, with conforming changes as of May 1, 2007 full-text
20-05 2008 Auditing derivative instruments, hedging activities, and investments in securities, with conforming changes as of May 1, 2008 full-text
20-06 2009 Auditing derivative instruments, hedging activities, and investments in securities, with conforming changes as of May 1, 2009 full-text See also ASC section 815 (Derivatives and Hedging)
20-07 2010 Auditing derivative instruments, hedging activities, and investments in securities, with conforming changes as of August 1, 2010 full-text See also ASC section 815 (Derivatives and Hedging)
20-08 2011 Auditing derivative instruments, hedging activities, and investments in securities, with conforming changes as of June 1, 2011 See also ASC section 815 (Derivatives and Hedging)
21-01 1972 Audits of employee health and welfare benefit funds full-text
21-02 1983 Audits of employee benefit plans full-text
21-03 1989 Audits of employee benefit plans full-text
21-04 1991 Audits of employee benefit plans, as of March 31, 1991 full-text
21-05 1992 Audits of employee benefit plans, with conforming changes as of May 1, 1992 full-text
21-06 1993 Audits of employee benefit plans, with conforming changes as of May 1, 1993 full-text
21-07 1994 Audits of employee benefit plans, with conforming changes as of May 1, 1994 full-text
21-08 1995 Audits of employee benefit plans, with conforming changes as of May 1, 1995 full-text
21-09 1996 Audits of employee benefit plans, with conforming changes as of May 1, 1996 full-text
21-10 1997 Audits of employee benefit plans, with conforming changes as of May 1, 1997 full-text
21-11 1998 Audits of employee benefit plans, with conforming changes as of May 1, 1998 full-text
21-12 1999 Audits of employee benefit plans, with conforming changes as of May 1, 1999 full-text
21-13 2000 Audits of employee benefit plans, with conforming changes as of May 1, 2000 full-text
21-14 2001 Audits of employee benefit plans, with conforming changes as of May 1, 2001 full-text
21-15 2002 Audits of employee benefit plans, with conforming changes as of May 1, 2002 full-text
21-16 2003 Audits of employee benefit plans, with conforming changes as of March 1, 2003 full-text
21-17 2004 Employee benefit plans, with conforming changes as of March 1, 2004 full-text
21-18 2005 Employee benefit plans, with conforming changes as of March 1, 2005 full-text
21-19 2006 Employee benefit plans, with conforming changes as of March 1, 2006 full-text
21-20 2007 Employee benefit plans, with conforming changes as of March 1, 2007 full-text
21-21 2008 Employee benefit plans, with conforming changes as of March 1, 2008 full-text
21-22 2009 Employee benefit plans, with conforming changes as of March 1, 2009 full-text See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans)
21-23 2010 Employee benefit plans, with conforming changes as of March 1, 2010full-text See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans)
21-24 2011 Employee benefit plans, with conforming changes as of March 1, 2011 See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans)
21-25 2012 Employee benefit plans, with conforming changes as of January 1, 2012 See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans)
21-26 2013 Employee benefit plans, new edition as of January 1, 2013 See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans)
21-24 2014 Employee benefit plans, new edition as of January 1, 2014 See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans)
21-25 2015 Employee benefit plans, new edition as of January 1, 2015 See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans)
21-26 2016 Employee benefit plans, new edition as of January 1, 2016 See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans)
21-27 2017 Employee benefit plans, new edition as of January 1, 2017 See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans)
21-28 2018 Employee benefit plans, new edition as of January 1, 2018 See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans)
21-29 2019 Employee benefit plans, new edition as of January 1, 2019 See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans)
21-30 2020 Employee benefit plans, new edition as of August 1, 2020 See also ASC sections 960 (Plan Accounting--Defined Benefit Pension Plans), 962 (Plan Accounting--Defined Contribution Pension Plans), 965 (Plan Accounting--Health and Welfare Benefit Plans)
22-01 1986 Audits of entities with oil and gas producing activities full-text
22-02 1992 Audits of entities with oil and gas producing activities, with conforming changes as of May 1, 1992 full-text
22-03 1993 Audits of entities with oil and gas producing activities, with conforming changes as of May 1, 1993 full-text
22-04 1994 Audits of entities with oil and gas producing activities, with conforming changes as of May 1, 1994 full-text
22-05 1996 Audits of entities with oil and gas producing activities, with conforming changes as of May 1, 1996 full-text
22-06 1997 Audits of entities with oil and gas producing activities, with conforming changes as of May 1, 1997 full-text
22-07 1998 Audits of entities with oil and gas producing activities, with conforming changes as of May 1, 1998 full-text
22-08 1999 Audits of entities with oil and gas producing activities, with conforming changes as of May 1, 1999 full-text
22-09 2000 Audits of entities with oil and gas producing activities, with conforming changes as of May 1, 2000 full-text
22-10 2001 Audits of entities with oil and gas producing activities, with conforming changes as of May 1, 2001 full-text
22-11 2002 Audits of entities with oil and gas producing activities, with conforming changes as of May 1, 2002 full-text
22-12 2003 Audits of entities with oil and gas producing activities, with conforming changes as of May 1, 2003 full-text
22-13 2004 Entities with oil and gas producing activities, with conforming changes as of May 1, 2004 full-text
22-14 2005 Entities with oil and gas producing activities, with conforming changes as of May 1, 2005 full-text
22-15 2006 Entities with oil and gas producing activities, with conforming changes as of May 1, 2006 full-text
221-16 2007 Entities with oil and gas producing activities, with conforming changes as of May 1, 2007 full-text
22-17 2008 Entities with oil and gas producing activities, with conforming changes as of May 1, 2008 full-text
22-18 2010 Entities with oil and gas producing activities, with conforming changes as of August 1, 2010 full-text See also ASC section 932 (Extractive Activities--Oil and Gas)
22-19 2011 Entities with oil and gas producing activities, with conforming changes as of July 1, 2011 See also ASC section 932 (Extractive Activities--Oil and Gas)
22-20 2012 Entities with oil and gas producing activities, with conforming changes as of September 1, 2012 See also ASC section 932 (Extractive Activities--Oil and Gas)
22-21 2014 Entities with oil and gas producing activities, with conforming changes as of January 1, 2014 See also ASC section 932 (Extractive Activities--Oil and Gas)
22-22 2018 Entities with oil and gas producing activities, with conforming changes as of August 1, 2018 See also ASC section 932 (Extractive Activities--Oil and Gas)
23-01 1975 Audits of government contractors full-text
23-02 1983 Audits of government contractors full-text
23-03 1990 Audits of federal government contractors, with conforming changes as of December 31, 1990 full-text
23-04 1992 Audits of federal government contractors, with conforming changes as of May 1, 1992 full-text
23-05 1993 Audits of federal government contractors, with conforming changes as of May 1, 1993 full-text
23-06 1994 Audits of federal government contractors, with conforming changes as of May 1, 1994 full-text
23-07 1996 Audits of federal government contractors, with conforming changes as of May 1, 1996 full-text
23-08 1997 Audits of federal government contractors, with conforming changes as of May 1. 1997 full-text
23-09 1998 Audits of federal government contractors, with conforming changes as of May 1, 1998 full-text
23-10 2000 Audits of federal government contractors, with conforming changes as of May 1, 2000 full-text
23-11 2001 Audits of federal government contractors, with conforming changes as of May 1, 2001 full-text
23-12 2002 Audits of federal government contractors, with conforming changes as of May 1, 2002 full-text
23-13 2003 Audits of federal government contractors, with conforming changes as of May 1, 2003 full-text
23-14 2004 Federal government contractors, with conforming changes as of May 1, 2004 full-text
23-15 2005 Federal government contractors, with conforming changes as of May 1, 2005 full-text
23-16 2006 Federal government contractors, with conforming changes as of May 1, 2006 full-text
23-17 2007 Federal government contractors, with conforming changes as of May 1, 2007 full-text
23-18 2008 Federal government contractors, with conforming changes as of May 1, 2008 full-text See also ASC section 912 (Contractors--Federal government)
24-01 1973 Audits of finance companies full-text
24-02 1988 Audits of finance companies (including independent and captive financing activities of other companies) full-text
24-03 1992 Audits of finance companies (including independent and captive financing activities of other companies), with conforming changes as of May 1, 1992 full-text
24-04 1993 Audits of finance companies (including independent and captive financing activities of other companies), with conforming changes as of May 1, 1993
24-05 1994 Audits of finance companies (including independent and captive financing activities of other companies), with conforming changes as of May 1, 1994 full-text
24-06 1996 Audits of finance companies (including independent and captive financing activities of other companies), with conforming changes as of May 1, 1996 full-text
24-07 1997 Audits of finance companies (including independent and captive financing activities of other companies), with conforming changes as of May 1, 1997 full-text
24-08 1998 Audits of finance companies (including independent and captive financing activities of other companies), with conforming changes as of May 1, 1998 full-text
24-09 1999 Audits of finance companies (including independent and captive financing activities of other companies), with conforming changes as of May 1, 1999 full-text
24-10 2000 Audits of finance companies (including independent and captive financing activities of other companies), with conforming changes as of May 1, 2000 full-text Title ceased; Finance Companies included in Depository and Lending Institutions (2004)
25-01 1966 Audits of fire and casualty insurance companies full-text
25-02 1977 Audits of fire and casualty insurance companies full-text
25-03 1979 Audits of fire and casualty insurance companies full-text
25-04 1982 Audits of fire and casualty insurance companies full-text Title ceased. See Audits of Property and liability insurance companies (1992)
26-01 1973 Accounting for Franchise fee revenue full-text See ASC section 952 (Franchisors)
27-01 2011 Gaming, new edition as of March 1, 2011 For early editions see Casinos (2006);See also ASC section 924 (Entertainment--Casinos)
27-02 2012 Gaming, new edition as of September 1, 2012 See also ASC section 924 (Entertainment--Casinos)
27-03 2014 Gaming, September 1, 2014 See also ASC section 924 (Entertainment--Casinos)
27-04 2017 Gaming, September 1, 2017 See also ASC section 924 (Entertainment--Casinos)
27-05 2018 Gaming, September 1, 2018 See also ASC section 924 (Entertainment--Casinos)
27-06 2020 Gaming, September 1, 2020 See also ASC section 924 (Entertainment--Casinos)
28-01 2004 Government auditing standards and circular A-133 audits, with conforming changes as of May 1, 2004 full-text
28-02 2005 Government auditing standards and circular A-133 audits, with conforming changes as of May 1, 2005 full-text
28-03 2006 Government auditing standards and circular A-133 audits, with conforming changes as of May 1, 2006 full-text
28-04 2007 Government auditing standards and circular A-133 audits, with conforming changes as of May 1, 2007 full-text
28-05 2008 Government auditing standards and circular A-133 audits, with conforming changes as of August 1, 2008 full-text
28-06 2009 Government auditing standards and circular A-133 audits, with conforming changes as of October 1, 2009 full-text
28-07 2010 Government auditing standards and circular A-133 audits, with conforming changes as of May 1, 2010 full-text
28-08 2011 Government auditing standards and circular A-133 audits, with conforming changes as of April 1, 2011
28-09 2012 Government auditing standards and circular A-133 audits, with conforming changes as of February 1, 2012
28-10 2013 Government auditing standards and circular A-133 audits, February 1, 2013
28-11 2014 Government auditing standards and circular A-133 audits, February 1, 2014
28-12 2015 Government auditing standards and single audits, February 1, 2015
28-13 2016 Government auditing standards and single audits, April 1, 2016
28-14 2017 Government auditing standards and single audits, March 1, 2017
28-15 2018 Government auditing standards and single audits, March 1, 2018
28-16 2019 Government auditing standards and single audits, March 1, 2019
28-17 2020 Government auditing standards and single audits, April 1, 2020
29-01 1934 Audits of governmental bodies full-text
30-01 2017 Guide to Audit Data Analysis
31-01 1990 Audits of providers of health care services full-text
31-02 1990 Audits of providers of health care services, second edition full-text
31-03 1990 Audits of providers of health care services, as of December 31, 1990 full-text
31-04 1992 Audits of providers of health care services, with conforming changes as of May 1, 1992 full-text
31-05 1993 Audits of providers of health care services, with conforming changes as of May 1, 1993 full-text
31-06 1994 Audits of providers of health care services, with conforming changes as of May 1, 1994 full-text
31-07 1996 Health care organizations, new edition as of June 1, 1996 full-text
31-08 1997 Health care organizations, with conforming changes as of May 1, 1997 full-text
31-09 1998 Health care organizations, with conforming changes as of May 1, 1998 full-text
31-10 1999 Health care organizations, with conforming changes as of May 1, 1999 full-text
31-11 2000 Health care organizations, with conforming changes as of May 1, 2000 full-text
31-12 2001 Health care organizations, with conforming changes as of May 1, 2001 full-text
31-13 2003 Health care organizations, with conforming changes as of August 1, 2003 full-text
31-14 2004 Health care organizations, with conforming changes as of May 1, 2004 full-text
31-15 2005 Health care organizations, with conforming changes as of May 1, 2005 full-text
31-16 2006 Health care organizations, with conforming changes as of May 1, 2006 full-text
31-17 2007 Health care organizations, with conforming changes as of May 1, 2007 full-text
31-18 2008 Health care organizations, with conforming changes as of May 1, 2008 full-text
31-19 2009 Health care entities, with conforming changes as of August 1, 2009 full-text See also ASC section 954 (Health Care Entities)
31-20 2010 Health care entities, with conforming changes as of June 1, 2010 full-text See also ASC section 954 (Health Care Entities)
31-21 2011 Health care entities, with conforming changes as of July 1, 2011 See also ASC section 954 (Health Care Entities)
31-22 2012 Health care entities, with conforming changes as of September 1, 2012 See also ASC section 954 (Health Care Entities)
31-23 2013 Health care entities, with conforming changes as of September 1, 2013 See also ASC section 954 (Health Care Entities)
31-24 2014 Health care entities, with conforming changes as of September 1, 2014 See also ASC section 954 (Health Care Entities)
31-25 2015 Health care entities, with conforming changes as of September 1, 2015 See also ASC section 954 (Health Care Entities)
31-26 2016 Health care entities, with conforming changes as of September 1, 2016 See also ASC section 954 (Health Care Entities)
31-27 2017 Health care entities, with conforming changes as of September 1, 2017 See also ASC section 954 (Health Care Entities)
31-28 2018 Health care entities, with conforming changes as of September 1, 2018 See also ASC section 954 (Health Care Entities)
31-29 2019 Health care entities, with conforming changes as of September 1, 2019 See also ASC section 954 (Health Care Entities)
32-01 1972 Hospital audit guide full-text
32-02 1978 Hospital audit guide full-text
32-03 1980 Hospital audit guide full-text
32-04 1982 Hospital audit guide full-text
32-05 1985 Hospital audit guide full-text
32-06 1987 Hospital audit guide full-text Title ceased. Superseded by Audits of Providers of health care services (1990)
33-01 1977 Auditor's study and evaluation of internal control in EDP systems full-text
34-01 1973 Audits of investment companies full-text
34-02 1977 Audits of investment companies full-text
34-03 1979 Audits of investment companies full-text
34-04 1987 Audits of investment companies full-text
34-05 1990 Audits of investment companies, as of December 31, 1990 full-text
34-06 1992 Audits of investment companies, with conforming changes as of May 1, 1992 full-text
34-07 1993 Audits of investment companies, with conforming changes as of May 1, 1993 full-text
34-08 1994 Audits of investment companies, with conforming changes as of May 1, 1994 full-text
34-09 1996 Audits of investment companies, with conforming changes as of May 1, 1996 full-text
34-10 1997 Audits of investment companies, with conforming changes as of May 1, 1997 full-text
34-101 1998 Audits of investment companies, with conforming changes as of May 1, 1998 full-text
34-12 2000 Audits of investment companies, new edition as of December 1, 2000 full-text
34-13 2001 Audits of investment companies, with conforming changes as of May 1, 2001 full-text
34-14 2002 Audits of investment companies, with conforming changes as of May 1, 2002 full-text
34-15 2003 Audits of investment companies, with conforming changes as of May 1, 2003 full-text
34-16 2004 Investment companies, with conforming changes as of May 1, 2004 full-text
34-17 2006 Investment companies, with conforming changes as of May 1, 2006 full-text
34-18 2007 Investment companies, with conforming changes as of May 1, 2007 full-text
34-19 2008 Investment companies, with conforming changes as of May 1, 2008 full-text
34-20 2009 Investment companies, with conforming changes as of May 1, 2009 full-text See also ASC section 946 (Financial Services--Investment Companies)
34-21 2010 Investment companies, with conforming changes as of May 1, 2010 full-text See also ASC section 946 (Financial Services--Investment Companies)
34-22 2011 Investment companies, with conforming changes as of May 1, 2011 See also ASC section 946 (Financial Services--Investment Companies)
34-23 2012 Investment companies, with conforming changes as of May 1, 2012 See also ASC section 946 (Financial Services--Investment Companies)
34-24 2013 Investment companies, with conforming changes as of May 1, 2013 See also ASC section 946 (Financial Services--Investment Companies)
34-25 2014 Investment companies, with conforming changes as of May 1, 2014 See also ASC section 946 (Financial Services--Investment Companies)
34-26 2015 Investment companies, with conforming changes as of May 1, 2015 See also ASC section 946 (Financial Services--Investment Companies)
34-27 2016 Investment companies, with conforming changes as of May 1, 2016 See also ASC section 946 (Financial Services--Investment Companies)
34-28 2017 Investment companies, with conforming changes as of July 1, 2017 See also ASC section 946 (Financial Services--Investment Companies)
34-29 2018 Investment companies, with conforming changes as of July 1, 2018 See also ASC section 946 (Financial Services--Investment Companies)
34-30 2019 Investment companies, with conforming changes as of July 1, 2019 See also ASC section 946 (Financial Services--Investment Companies)
34-31 2020 Investment companies, with conforming changes as of July 1, 2020 See also ASC section 946 (Financial Services--Investment Companies)
35-01 2000 Life and health insurance entities, new edition as of June 15, 2000 full-text For previous editions see Audits of stock life insurance companies (1994)
35-02 2001 Life and health insurance entities, with conforming changes as of May 1, 2001 full-text
35-03 2002 Life and health insurance entities, with conforming changes as of May 1, 2002 full-text
35-04 2003 Life and health insurance entities, with conforming changes as of May 1, 2003 full-text
35-05 2004 Life and health insurance entities, with conforming changes as of May 1, 2004 full-text
35-06 2005 Life and health insurance entities, with conforming changes as of May 1, 2005 full-text
35-07 2006 Life and health insurance entities, with conforming changes as of May 1, 2006 full-text
35-08 2008 Life and health insurance entities, with conforming changes as of May 1, 2008 full-text
35-09 2009 Life and health insurance entities, with conforming changes as of May 1, 2009 full-text See also ASC section 944 (Financial Services--Insurance)
35-10 2010 Life and health insurance entities, with conforming changes as of May 1, 2010 full-text See also ASC section 944 (Financial Services--Insurance)
35-11 2011 Life and health insurance entities, with conforming changes as of May 1, 2011 See also ASC section 944 (Financial Services--Insurance)
35-12 2012 Life and health insurance entities, with conforming changes as of May 1, 2012 See also ASC section 944 (Financial Services--Insurance)
35-13 2013 Life and health insurance entities, with conforming changes as of July 1, 2013 See also ASC section 944 (Financial Services--Insurance)
35-14 2014 Life and health insurance entities, with conforming changes as of August 1, 2014 See also ASC section 944 (Financial Services--Insurance)
35-15 2015 Life and health insurance entities, with conforming changes as of August 1, 2015 See also ASC section 944 (Financial Services--Insurance)
35-16 2016 Life and health insurance entities, with conforming changes as of September 1, 2016 See also ASC section 944 (Financial Services--Insurance)
35-17 2018 Life and health insurance entities, with conforming changes as of August 1, 2018 See also ASC section 944 (Financial Services--Insurance)
35-18 2020 Life and health insurance entities, with conforming changes as of October 1, 2020 See also ASC section 944 (Financial Services--Insurance)
36-01 1969 Medicare audit guide full-text
37-01 1973 Accounting for motion picture films full-text See ASC section 926 (Entertainment--Films)
376-02 1979 Accounting for motion picture films full-text See ASC section 926 (Entertainment--Films)
38-01 1981 Audits of certain nonprofit organizations full-text
38-02 1988 Audits of certain nonprofit organizations full-text
38-03 1990 Audits of certain nonprofit organizations, as of December 31, 1990 full-text
38-04 1992 Audits of certain nonprofit organizations, with conforming changes as of May 1, 1992 full-text
38-05 1993 Audits of certain nonprofit organizations, with conforming changes as of May 1, 1993 full-text
38-06 1994 Audits of certain nonprofit organizations, with conforming changes as of May 1, 1994 full-text
38-07 1996 Not-for-profit organizations, new edition as of June 1, 1996 full-text
38-08 1997 Not-for-profit organizations, with conforming changes as of May 1, 1997 full-text
38-09 1998 Not-for-profit organizations, with conforming changes as of May 1, 1998 full-text
38-10 1999 Not-for-profit organizations, with conforming changes as of May 1, 1999 full-text
38-11 2000 Not-for-profit organizations, with conforming changes as of May 1, 2000 full-text
38-12 2001 Not-for-profit organizations, with conforming changes as of May 1, 2001 full-text
387-13 2002 Not-for-profit organizations, with conforming changes as of May 1, 2002 full-text
38-14 2003 Not-for-profit organizations, with conforming changes as of May 1, 2003 full-text
38-15 2004 Not-for-profit organizations, with conforming changes as of May 1, 2004 full-text
38-16 2005 Not-for-profit organizations, with conforming changes as of May 1, 2005 full-text
38-17 2006 Not-for-profit organizations, with conforming changes as of May 1, 2006 full-text
38-18 2007 Not-for-profit organizations, with conforming changes as of May 1, 2007 full-text
38-19 2008 Not-for-profit organizations, with conforming changes as of March 1, 2008 full-text
38-20 2009 Not-for-profit entities, with conforming changes as of March 1, 2009 full-text See also ASC section 958 (Not-for-Profit Entities)
38-21 2010 Not-for-profit entities, with conforming changes as of March 1, 2010 full-text See also ASC section 958 (Not-for-Profit Entities)
38-22 2011 Not-for-profit entities, with conforming changes as of March 1, 2011 See also ASC section 958 (Not-for-Profit Entities)
38-23 2012 Not-for-profit entities, with conforming changes as of March 1, 2012 See also ASC section 958 (Not-for-Profit Entities)
38-24 2013 Not-for-profit entities, with conforming changes as of March 1, 2013 See also ASC section 958 (Not-for-Profit Entities)
38-25 2014 Not-for-profit entities, with conforming changes as of March 1, 2014 See also ASC section 958 (Not-for-Profit Entities)
38-26 2015 Not-for-profit entities, with conforming changes as of March 1, 2015 See also ASC section 958 (Not-for-Profit Entities)
38-27 2016 Not-for-profit entities, with conforming changes as of March 1, 2016 See also ASC section 958 (Not-for-Profit Entities)
38-28 2017 Not-for-profit entities, with conforming changes as of March 1, 2017 See also ASC section 958 (Not-for-Profit Entities)
38-29 2018 Not-for-profit entities, with conforming changes as of March 1, 2018 See also ASC section 958 (Not-for-Profit Entities)
38-30 2019 Not-for-profit entities, with conforming changes as of March 1, 2019 See also ASC section 958 (Not-for-Profit Entities)
38-31 2020 Not-for-profit entities, with conforming changes as of March 1, 2020 See also ASC section 958 (Not-for-Profit Entities)
39-01 1968 Audits of personal financial statements full-text
39-02 1983 Personal financial statements guide full-text
39-03 1990 Personal financial statements guide, as of December 31, 1990 full-text
39-04 1992 Personal financial statements guide full-text
39-05 1997 Personal financial statements guide, with conforming changes as of September 1, 1997 full-text
39-06 1999 Personal financial statements guide, with conforming changes as of May 1, 1999 full-text
39-07 2000 Personal financial statements guide, with conforming changes as of May 1, 2000 full-text
39-08 2001 Personal financial statements guide, with conforming changes as of May 1, 2001 full-text
39-09 2003 Personal financial statements guide, with conforming changes as of May 1, 2003 full-text
39-10 2005 Personal financial statements guide, with conforming changes as of May 1, 2005 full-text
398-11 2006 Personal financial statements guide, with conforming changes as of May 1, 2006 full-text
39-12 2007 Personal financial statements guide, with conforming changes as of May 1, 2007 full-text
39-13 2008 Personal financial statements guide, with conforming changes as of May 1, 2008 full-text
40-01 2015 Preparation, Compilation, and review engagements March 1, 2015 See Compilation, and Review Engagements for previous series title
40-02 2016 Preparation, Compilation, and review engagements March 1, 2016 See Compilation, and Review Engagements for previous series title
40-03 2017 Preparation, Compilation, and review engagements June 1, 2017 See Compilation, and Review Engagements for previous series title
40-04 2018 Preparation, Compilation, and review engagements June 1, 2018 See Compilation, and Review Engagements for previous series title
40-05 2019 Preparation, Compilation, and review engagements June 15, 2019 See Compilation, and Review Engagements for previous series title
40-06 2020 Preparation, Compilation, and review engagements July 1, 2020 See Compilation, and Review Engagements for previous series title
41-01 1990 Audits of property and liability insurance companies full-text
41-02 1990 Audits of property and liability insurance companies, as of December 31, 1990 full-text
41-04 1992 Audits of property and liability insurance companies, with conforming changes as of May 1, 1992 full-text
41-05 1993 Audits of property and liability insurance companies, with conforming changes as of May 1, 1993 full-text
41-06 1994 Audits of property and liability insurance companies, with conforming changes as of May 1, 1994 full-text
41-07 1996 Audits of property and liability insurance companies, with conforming changes as of May 1, 1996 full-text
41-08 1997 Audits of property and liability insurance companies, with conforming changes as of May 1, 1997 full-text
41-09 1998 Audits of property and liability insurance companies, with conforming changes as of May 1, 1998 full-text
41-10 1999 Audits of property and liability insurance companies, with conforming changes as of May 1, 1999 full-text
41-11 2000 Audits of property and liability insurance companies, with conforming changes as of May 1, 2000 full-text
41-12 2001 Audits of property and liability insurance companies, with conforming changes as of May 1, 2001 full-text
41-13 2002 Audits of property and liability insurance companies, with conforming changes as of May 1, 2002 full-text
41-14 2003 Audits of property and liability insurance companies, with conforming changes as of May 1, 2003 full-text
41-15 2004 Property and liability insurance companies, with conforming changes as of May 1, 2004 full-text
41-16 2005 Property and liability insurance companies, with conforming changes as of May 1, 2005 full-text
41-17 2006 Property and liability insurance companies, with conforming changes as of September 1, 2006 full-text
41-18 2008 Property and liability insurance companies, with conforming changes as of May 1, 2008 full-text
41-19 2009 Property and liability insurance entities, with conforming changes as of June 1, 2009 full-text See also ASC section 944 (Financial Services--Insurance)
41-20 2010 Property and liability insurance entities, with conforming changes as of June 1, 2010 full-text See also ASC section 944 (Financial Services--Insurance)
41-21 2011 Property and liability insurance entities, with conforming changes as of June 1, 2011 See also ASC section 944 (Financial Services--Insurance)
41-22 2013 Property and liability insurance entities, New edition as of January 1, 2013 See also ASC section 944 (Financial Services--Insurance)
41-23 2014 Property and liability insurance entities, May 1, 2014 See also ASC section 944 (Financial Services--Insurance)
41-24 2015 Property and liability insurance entities, July 1, 2015 See also ASC section 944 (Financial Services--Insurance)
41-25 2016 Property and liability insurance entities, July 1, 2016 See also ASC section 944 (Financial Services--Insurance)
41-26 2018 Property and liability insurance entities, September 1, 2018 See also ASC section 944 (Financial Services--Insurance)
41-27 2019 Property and liability insurance entities, September 1, 2019 See also ASC section 944 (Financial Services--Insurance)
42-01 1980 Guide for a review of a financial forecast full-text
42-02 1982 Guide for a review of a financial forecast full-text
42-03 1986 Guide for prospective financial statements full-text
42-04 1992 Guide for prospective financial statements full-text
42-05 1992 Guide for prospective financial statements full-text
42-06 1993 Guide for prospective financial information full-text
42-07 1997 Guide for prospective financial information, with conforming changes as of April 1, 1997 full-text
42-08 1999 Guide for prospective financial information, with conforming changes as of April 1, 1999 full-text
42-09 2002 Guide for prospective financial information, with conforming changes as of May 1, 2002 full-text
42-10 2003 Guide for prospective financial information, with conforming changes as of May 1, 2003 full-text
42-11 2005 Guide for prospective financial information, with conforming changes as of May 1, 2005 full-text
42-12 2006 Guide for prospective financial information, with conforming changes as of May 1, 2006 full-text
42-13 2007 Guide for prospective financial information, with conforming changes as of May 1, 2007 full-text
42-14 2008 Prospective financial information, with conforming changes as of March 1, 2008 full-text
42-15 2009 Prospective financial information, with conforming changes as of March 1, 2009 full-text
42-16 2012 Prospective financial information, with conforming changes as of November 1, 2012
42-17 2017 Prospective financial information, with conforming changes as of April 1, 2017
43-01 2011 Reporting on controls at a service organization, relevant to security, availability, processing integrity, confidentiality, or privacy (SOC2), May 1, 2011
43-02 2012 Reporting on controls at a service organization, relevant to security, availability, processing integrity, confidentiality, or privacy (SOC2), May 1, 2012
43-03 2015 Reporting on controls at a service organization, relevant to security, availability, processing integrity, confidentiality, or privacy (SOC2), July 1, 2015
43-04 2017 Reporting on an examination of controls at a service organization relevant to user entities' internal control over financial reporting (SOC1), January 1, 2017
44-01 1973 Accounting for retail land sales full-text
45-01 1973 Accounting for profit recognition on sales of real estate full-text
45-02 1979 Accounting for profit recognition on sales of real estate full-text
46-01 1987 Guide for the use of real estate appraisal information full-text
46-02 1990 Guide for the use of real estate appraisal information, as of December 31, 1990 full-text
47-01 1991 Guide for the use of real estate appraisal information full-text
47-02 1997 Guide for the use of real estate appraisal information, with conforming changes as of May 1, 1997 full-text
48-01 2016 Revenue recognition, November 1, 2016
48-02 2019 Revenue recognition, January 1, 2019
49-01 1940 Audits of savings and loan associations by independent certified public accountants full-text
49-02 1951 Audits of savings and loan associations by independent certified public accountants full-text
49-03 1962 Audits of savings and loan associations full-text
49-04 1973 Audits of savings and loan associations full-text
49-05 1975 Audits of savings and loan associations full-text
49-06 1979 Savings and loan associations full-text
49-07 1985 Savings and loan associations full-text
49-08 1986 Savings and loan associations full-text
49-09 1987 Savings and loan associations full-text
49-10 1991 Audits of savings institutions, as of December 31, 1991 full-text
49-11 1992 Audits of savings institutions, as of May 1, 1992 full-text
49-12 1993 Audits of savings institutions, with conforming changes as of May 1, 1993 full-text
49-13 1994 Audits of savings institutions, with conforming changes as of May 1, 1994 full-text Title ceased; Combined with Banks and savings institutions (1996)
50-01 1974 Audits of service-center-produced records full-text
509-02 1980 Audits of service-center-produced records full-text
50-03 1987 Audits of service-center-produced records full-text
50-04 2002 Service organizations, applying SAS no. 70, as amended full-text
50-05 2004 Service organizations, applying SAS no. 70, as amended full-text
50-06 2005 Service organizations, applying SAS no. 70, as amended full-text
50-07 2006 Service organizations, applying SAS no. 70, as amended, with conforming changes as of May 1, 2006 full-text
50-08 2007 Service organizations, applying SAS no. 70, as amended, with conforming changes as of May 1, 2007 full-text
50-09 2008 Service organizations, applying SAS no. 70, as amended, with conforming changes as of March 1, 2008 full-text
50-10 2009 Service organizations, applying SAS no. 70, as amended, with conforming changes as of May 1, 2009 full-text
50-11 2011 Service organizations, applying SSAE no. 16, Reporting on controls at a service organization (SOC1), May 1, 2011
50-12 2013 Service organizations, Reporting on controls at a service organization relevant to user entities' internal control over financial reporting (SOC1), May 1, 2013
51-01 2018 SOC 2 reporting on an examination of controls at a service organization relevant to security, availability, processing integrity, confidentiality, or privacy, January 1, 2018
52-01 2012 Special consideration in Auditing Financial Instruments, October 1, 2012
52-02 2014 Special consideration in Auditing Financial Instruments, September 1, 2014
52-03 2016 Special consideration in Auditing Financial Instruments, September 1, 2016
53-01 1974 Audits of state and local governmental units full-text
53-02 1975 Audits of state and local governmental units full-text
53-03 1978 Audits of state and local governmental units full-text
53-04 1981 Audits of state and local governmental units full-text
53-05 1986 Audits of state and local governmental units full-text
53-06 1989 Audits of state and local governmental units full-text
53-07 1992 Audits of state and local governmental units, with conforming changes as of May 1, 1992 full-text
53-08 1993 Audits of state and local governmental units, with conforming changes as of May 1, 1993 full-text
53-09 1994 Audits of state and local governmental units full-text
53-10 1995 Audits of state and local governmental units, with conforming changes as of May 1, 1995 full-text
53-11 1996 Audits of state and local governmental units, with conforming changes as of May 1, 1996 full-text
53-12 1998 Audits of state and local governmental units, with conforming changes as of May 1, 1998 full-text
53-13 1999 Audits of state and local governmental units, with conforming changes as of May 1, 1999 full-text
53-14 2000 Audits of state and local governmental units, with conforming changes as of May 1, 2000 full-text
53-15 2001 Audits of state and local governmental units, with conforming changes as of May 1, 2001 full-text
53-16 2002 Audits of state and local governments (non-GASB 34 edition), with conforming changes as of May 1, 2002 full-text
53-17 2002 Audits of state and local governments (GASB 34 edition), with conforming changes as of September 1, 2002 full-text
53-18 2003 Audits of state and local governments (non-GASB 34 edition), with conforming changes as of May 1, 2003 full-text
53-19 2003 Audits of state and local governments (GASB 34 edition), with conforming changes as of May 1, 2003 full-text
53-20 2004 State and local governments, with conforming changes as of May 1, 2004 full-text
53-21 2005 State and local governments, with conforming changes as of May 1, 2005 full-text
53-22 2006 State and local governments, with conforming changes as of May 1, 2006 full-text
53-23 2007 State and local governments, updated as of May 1, 2007 full-text
53-24 2008 State and local governments, with conforming changes as of March 1, 2008 full-text
53-25 2009 State and local governments, with conforming changes as of March 1, 2009 full-text
53-26 2010 State and local governments, with conforming changes as of March 1, 2010 full-text
53-27 2011 State and local governments, with conforming changes as of March 1, 2011
53-28 2012 State and local governments, with conforming changes as of March 1, 2012
53-29 2013 State and local governments, new edition as of March 1, 2013
53-30 2014 State and local governments, new edition as of March 1, 2014
53-31 2015 State and local governments, new edition as of March 1, 2015
53-32 2016 State and local governments, new edition as of March 1, 2016
53-33 2017 State and local governments, new edition as of March 1, 2017
53-34 2018 State and local governments, new edition as of March 1, 2018
53-35 2019 State and local governments, new edition as of March 1, 2019
53-36 2020 State and local governments, new edition as of April 1, 2020
54-01 2003 Audits of states, local governments, and not-for-profit organizations receiving federal awards, with conforming changes as of May 1, 2003 full-text
55-01 1972 Audits of stock life insurance companies full-text
55-02 1978 Audits of stock life insurance companies full-text
55-03 1979 Audits of stock life insurance companies full-text
55-04 1983 Audits of stock life insurance companies full-text
55-05 1985 Audits of stock life insurance companies full-text
55-06 1991 Audits of stock life insurance companies full-text
55-07 1992 Audits of stock life insurance companies, with conforming changes as of May 1, 1992 full-text
55-08 1993 Audits of stock life insurance companies, with conforming changes as of May 1, 1993 full-text
55-09 1994 Audits of stock life insurance companies, with conforming changes as of May 1, 1994 full-text Title ceased; Superseded by Life and health insurance entities (2000)
56-01 1967 Audits of voluntary health and welfare organizations full-text
56-02 1974 Audits of voluntary health and welfare organizations full-text
56-03 1988 Audits of voluntary health and welfare organizations full-text
56-04 1990 Audits of voluntary health and welfare organizations, as of December 31, 1990 full-text
56-05 1992 Audits of voluntary health and welfare organizations, with conforming changes as of May 1, 1992 full-text
56-06 1993 Audits of voluntary health and welfare organizations, with conforming changes as of May 1, 1993 full-text
56-07 1994 Audits of voluntary health and welfare organizations, with conforming changes as of May 1, 1994 full-text Title ceased; Superseded by Not-for-profit organizations (1996)

References

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  1. ^ Hamilton, James. "FASB Codification of U.S. GAAP Takes Effect." PCAOB Reporter, Vol 7, Issue 14 (July 21, 2009), p. 5.
  2. ^ Thompson, James H. "The New GAAP Hierarchy." National Public Accountant, Vol. 38, Issue 10 (October 1993), pp. 18-20, 42.
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