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The AICPA has developed set of questions and answers (Q&A)  to highlight how the design of generally accepted auditing standards (GAAS), which have been revised as a result of the Auditing Standards Board?s (ASB) Clarification and Convergence Project (Clarity Project), enables the standards to be applied in a scaled manner depending on the size and complexity of an entity.

We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.

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