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Pre-Reorganized Auditing Standards and Interpretations

The organizational structure and numbering of auditing standards and interpretations presented below are no longer in effect.  Also, the standards linked below do not reflect any amendments effective on or after December 31, 2016. For the current version of the auditing standards, click here and for the current version of the auditing interpretations, click here.  Effective pursuant to SEC Release No. 34-75935, File No. PCAOB-2015-01 (September 17, 2015). SeePCAOB Release No. 2015-002.


These standards have been adopted by the PCAOB and approved by the Securities and Exchange Commission.

Interim Standards

In April 2003, the Board adopted certain preexisting standards as its interim standards. Pursuant to Rule 3200T, Interim Auditing Standards consist of generally accepted auditing standards, as described in the AICPA's Auditing Standards Board's Statement of Auditing Standards No. 95, as in existence on April 16, 2003, to the extent not superseded or amended by the Board.