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[edit]
| 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) |