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]
| 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, 2003full-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 |
| 01-17 | 2008 | Agricultural producers and agricultural cooperatives with conforming changes as of May 1, 2008 | Ceased publication? See ASC section 905 |
| 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 |
| 02-15 | 2010 | Airlines, with conforming changes as of May 1, 2010 | 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 |
| 03-08 | 2008 | Analytical procedures, with conforming changes as of March 1, 2008 |
| 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 |
| 05-05 | 2012 | Audit sampling, March 1, 2012 |
| 05-06 | 2014 | Audit sampling, March 1, 2014 |
| 05-07 | 2017 | Audit sampling, May 1, 2017 |
| 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 |
| 06-05 | 2007 | Auditing revenue in certain industries, with conforming changes as of May 1, 2007 |
| 06-06 | 2008 | Auditing revenue in certain industries, with conforming changes as of March 1, 2008 |
| 06-07 | 2009 | Auditing revenue in certain industries, with conforming changes as of March 1, 2009 |
| 06-08 | 2010 | Auditing revenue in certain industries, with conforming changes as of March 1, 2010 |
| 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 |
| 07-15 | 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 |
| 08-19 | 2008 | Brokers and dealers in securities, with conforming changes as of May 1, 2008 |
| 08-20 | 2009 | Brokers and dealers in securities, with conforming changes as of May 1, 2009 | See also ASC section 940 |
| 08-21 | 2010 | Brokers and dealers in securities, with conforming changes as of July 1, 2010 | 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) |
| 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 |
| 12-17 | 2008 | Common interest realty associations, with conforming changes as of May 1, 2008 | See also ASC section 972 (Real Estate--Common Interest Realty Associations) |
| 13-01 | 2010 | Compilation and review engagements March 1, 2010 |
| 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 auditfull-text |
| 16-01 | 1959 | Generally accepted accounting principles for contractors 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 |
| 16-20 | 2008 | Construction contractors, with conforming changes as of May 1, 2008 |
| 16-21 | 2009 | Construction contractors, with conforming changes as of May 1, 2009 |
| 16-22 | 2010 | Construction contractors, with conforming changes as of May 1, 2010 |
| 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) |
| 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 |
| 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 |
| 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 | 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 | 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) |
| 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 |
| 20-05 | 2008 | Auditing derivative instruments, hedging activities, and investments in securities, with conforming changes as of May 1, 2008 |
| 20-06 | 2009 | Auditing derivative instruments, hedging activities, and investments in securities, with conforming changes as of May 1, 2009 | 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 | 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 |
| 21-21 | 2008 | Employee benefit plans, with conforming changes as of March 1, 2008 |
| 21-22 | 2009 | Employee benefit plans, with conforming changes as of March 1, 2009 | 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, 2010 | 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) |
| 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 |
| 22-17 | 2008 | Entities with oil and gas producing activities, with conforming changes as of May 1, 2008 |
| 22-18 | 2010 | Entities with oil and gas producing activities, with conforming changes as of August 1, 2010 | 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 |
| 232-14 | 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 |
| 23-18 | 2008 | Federal government contractors, with conforming changes as of May 1, 2008 | 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 full-text |
| 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) |
| 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 |
| 28-05 | 2008 | Government auditing standards and circular A-133 audits, with conforming changes as of August 1, 2008 |
| 28-06 | 2009 | Government auditing standards and circular A-133 audits, with conforming changes as of October 1, 2009 |
| 28-07 | 2010 | Government auditing standards and circular A-133 audits, with conforming changes as of May 1, 2010 |
| 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 |
| 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 |
| 31-18 | 2008 | Health care organizations, with conforming changes as of May 1, 2008 |
| 31-19 | 2009 | Health care entities, with conforming changes as of August 1, 2009 | See also ASC section 954 (Health Care Entities) |
| 31-20 | 2010 | Health care entities, with conforming changes as of June 1, 2010 | 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) |
| 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 | 1977 | Audits of investment companies full-text |
| 34-02 | 1979 | Audits of investment companies full-text |
| 34-03 | 1987 | Audits of investment companies full-text |
| 34-04 | 1990 | Audits of investment companies, as of December 31, 1990 full-text |
| 34-05 | 1992 | Audits of investment companies, with conforming changes as of May 1, 1992 full-text |
| 34-06 | 1993 | Audits of investment companies, with conforming changes as of May 1, 1993 full-text |
| 34-07 | 1994 | Audits of investment companies, with conforming changes as of May 1, 1994 full-text |
| 34-08 | 1996 | Audits of investment companies, with conforming changes as of May 1, 1996 full-text |
| 34-09 | 1997 | Audits of investment companies, with conforming changes as of May 1, 1997 full-text |
| 34-10 | 1998 | Audits of investment companies, with conforming changes as of May 1, 1998 full-text |
| 34-11 | 2000 | Audits of investment companies, new edition as of December 1, 2000 full-text |
| 34-12 | 2001 | Audits of investment companies, with conforming changes as of May 1, 2001 full-text |
| 34-13 | 2002 | Audits of investment companies, with conforming changes as of May 1, 2002 full-text |
| 34-14 | 2003 | Audits of investment companies, with conforming changes as of May 1, 2003 full-text |
| 34-15 | 2004 | Investment companies, with conforming changes as of May 1, 2004 full-text |
| 34-16 | 2006 | Investment companies, with conforming changes as of May 1, 2006 full-text |
| 34-17 | 2007 | Investment companies, with conforming changes as of May 1, 2007 |
| 34-18 | 2008 | Investment companies, with conforming changes as of May 1, 2008 |
| 34-19 | 2009 | Investment companies, with conforming changes as of May 1, 2009 | See also ASC section 946 (Financial Services--Investment Companies) |
| 34-20 | 2010 | Investment companies, with conforming changes as of May 1, 2010 | See also ASC section 946 (Financial Services--Investment Companies) |
| 34-21 | 2011 | Investment companies, with conforming changes as of May 1, 2011 | See also ASC section 946 (Financial Services--Investment Companies) |
| 34-22 | 2012 | Investment companies, with conforming changes as of May 1, 2012 | See also ASC section 946 (Financial Services--Investment Companies) |
| 34-23 | 2013 | Investment companies, with conforming changes as of May 1, 2013 | See also ASC section 946 (Financial Services--Investment Companies) |
| 34-24 | 2014 | Investment companies, with conforming changes as of May 1, 2014 | See also ASC section 946 (Financial Services--Investment Companies) |
| 34-25 | 2015 | Investment companies, with conforming changes as of May 1, 2015 | See also ASC section 946 (Financial Services--Investment Companies) |
| 34-26 | 2016 | Investment companies, with conforming changes as of May 1, 2016 | See also ASC section 946 (Financial Services--Investment Companies) |
| 34-27 | 2017 | Investment companies, with conforming changes as of July 1, 2017 | See also ASC section 946 (Financial Services--Investment Companies) |
| 34-28 | 2018 | Investment companies, with conforming changes as of July 1, 2018 | 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 |
| 35-09 | 2009 | Life and health insurance entities, with conforming changes as of May 1, 2009 | See also ASC section 944 (Financial Services--Insurance) |
| 35-10 | 2010 | Life and health insurance entities, with conforming changes as of May 1, 2010 | 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) | 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 |
| 38-19 | 2008 | Not-for-profit organizations, with conforming changes as of March 1, 2008 |
| 38-20 | 2009 | Not-for-profit entities, with conforming changes as of March 1, 2009 | See also ASC section 958 (Not-for-Profit Entities) |
| 38-21 | 2010 | Not-for-profit entities, with conforming changes as of March 1, 2010 | 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) |
| 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 |
| 39-13 | 2008 | Personal financial statements guide, with conforming changes as of May 1, 2008 |
| 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 |
| 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 |
| 41-19 | 2009 | Property and liability insurance entities, with conforming changes as of June 1, 2009 | See also ASC section 944 (Financial Services--Insurance) |
| 41-20 | 2010 | Property and liability insurance entities, with conforming changes as of June 1, 2010 | 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) |
| 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 |
| 42-14 | 2008 | Prospective financial information, with conforming changes as of March 1, 2008 |
| 42-15 | 2009 | Prospective financial information, with conforming changes as of March 1, 2009 |
| 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 |
| 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 |
| 49lemiss.edu/u?/aicpa,17139 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 |
| 50-09 | 2008 | Service organizations, applying SAS no. 70, as amended, with conforming changes as of March 1, 2008 |
| 50-10 | 2009 | Service organizations, applying SAS no. 70, as amended, with conforming changes as of May 1, 2009 |
| 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 |
| 53-24 | 2008 | State and local governments, with conforming changes as of March 1, 2008 |
| 53-25 | 2009 | State and local governments, with conforming changes as of March 1, 2009 |
| 53-26 | 2010 | State and local governments, with conforming changes as of March 1, 2010 |
| 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 |
| 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) |
1. ^Hamilton, James. "FASB Codification of U.S. GAAP Takes Effect." PCAOB Reporter, Vol 7, Issue 14 (July 21, 2009), p. 5.
2. ^ Thompson, James H. "The New GAAP Hierarchy." National Public Accountant, Vol. 38, Issue 10 (October 1993), pp. 18-20, 42.