Statements On Auditing Standards (USA) - Codification of Statements On Auditing Standards

The American Institute of Certified Public Accountants began codifying the Statements on Auditing standards semiannually in 1976. The Codification of Statements on Auditing Standards is generally issued in January, and the U.S. Auditing Standards is issued as part of the AICPA Professional Standards in June of each year. The current U.S. Auditing Standards are available at the AICPA's Web site. Below is a list of older codifications from the Professional Standards.

Date Official title Issued on
1976 AICPA Professional Standards: Auditing as of July 1, 1976 full-text July 1, 1976
1977 AICPA Professional Standards: Auditing as of July 1, 1977 full-text July 1, 1977
1978 AICPA Professional Standards: Auditing as of July 1, 1978 full-text July 1, 1978
1979 AICPA Professional Standards: Auditing as of July 1, 1979 full-text July 1, 1979
1980 AICPA Professional Standards: Auditing as of June 1, 1980 full-text June 1, 1980
1981 AICPA Professional Standards: Auditing as of June 1, 1981 full-text June 1, 1981
1982 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1982 full-text June 1, 1982
1983 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1983 full-text June 1, 1983
1984 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1984 full-text June 1, 1984
1985 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1985 full-text June 1, 1985
1986 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1986 full-text June 1, 1986
1987 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1987 full-text June 1, 1987
1988 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1988 full-text June 1, 1988
1989 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1989 full-text June 1, 1989
1990 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1990 full-text June 1, 1990
1991 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1991 full-text June 1, 1991
1992 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1992 full-text June 1, 1992
1993 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1993 full-text June 1, 1993
1994 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1994 full-text June 1, 1994
1995 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1995 full-text June 1, 1995
1996 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1996 full-text June 1, 1996
1997 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1997 full-text June 1, 1997
1998 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1998 full-text June 1, 1998
1999 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1999 full-text June 1, 1999
2000 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2000 full-text June 1, 2000
2001 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2001 full-text June 1, 2001
2002 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2002 full-text June 1, 2002
2003 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2003 full-text June 1, 2003
2004 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2004 full-text June 1, 2004
2005 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2005 full-text June 1, 2005
2006 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2006 full-text June 1, 2006
2007 AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2007 full-text June 1, 2007

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