PCOAB Standards and Related Rules was compiled by the AICPA as a desktop resource for PCAOB standards and staff guidance.

"The Sarbanes-Oxley Act and the creation of the PCAOB have fostered tremendous changes in the auditing profession," said Arleen Thomas, AICPA Vice President – Professional Standards and Services. "Our goal with this publication is to help auditors navigate those changes."

In response to those significant changes and in response to the needs of its membership, the AICPA has taken the standards originally adopted by the PCAOB and integrated those standards with the PCAOB’s newly issued standards through December 1, 2004.

The result of that effort ─ PCAOB Standards and Related Rules ─ includes the following:

• Professional standards and staff guidance, including standards on auditing, attest, quality control, ethics and independence
• PCAOB Auditing Standard Nos. 1, 2 and 3, and all of the conforming amendments related to PCAOB Auditing Standard No. 2 integrated with the standards originally adopted by the PCAOB
• Original PCAOB releases containing the rules adopting the interim standards and the original auditing standards of the PCAOB
• A detailed reference table and narrative explaining the applicability of the PCAOB standards and generally accepted auditing standards – and the differences between the two sets of standards
• PCAOB staff guidance.

This publication is available for purchase through www.cpa2biz.com or through the AICPA Service Center at 888-777-7077. The product code is 057195. It is priced at $84.00 for AICPA members, $105.00 for nonmembers.