Superseded Standards and Guidance

This page lists standards and guidance that are no longer in effect. They may or may not have been replaced by other standards or guidance. This page does not list amendments or deletions of portions of currently effective standards and guidance. 

Auditing Standards

Standards

Interim Standards

Interim Standards No Longer in Effect Based on Their Respective Effective Dates

Ethics and Independence Standards

Interim Standards

Quality Control Standards

Interim Standards

SEC Practice Section (SECPS) - Requirements of Membership

Attestation Standards

Interim Standards

Guidance

Staff Questions and Answers on Auditing Standard No. 2

Interim Standards Copyright © American Institute of Certified Public Accountants, Inc.