Clarity Project Archive Information

The AICPA has collected archive materials related to the Auditing Standards Board's Clarity Project. These materials relate to the historical process and provide information about the genesis and creation of the Clarity Project.

Available materials:

• AICPA's ASB International Convergence Plan 2008
• Improving the Clarity of ASB Standards March 2007
• Comment Letters received on Improving the Clarity of ASB Standards 
• Clarification and Convergence: An AICPA ASB Project July 2008