ASB Auditing Standards Board
The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non issuers. Its mission is to serve the public interest by developing, updating and communicating comprehensive standards and practice guidance that enable practitioners to provide high-quality, objective audit and attestation services to nonissuers in an effective and efficient manner. Learn more about ASB in the Auditing, Attestation and Quality Control Standards Setting Activities - ASB Operating Policies, 2022-2023 ASB Strategy Work Plan, and ASB Strategic Plan.
Reference the following for information about the work of the ASB:
- Statements on Auditing Standards (SAS)
- Statements on Standards for Attestation Engagements (SSAE)
- Statements on Quality Control Standards (SQCS)
- Recently issued auditing and attestation standards information and resources
- Interpretive and other publications
- Exposure drafts of proposed standards
- ASB meeting materials and highlights
- ASB comment letters to other standard setters
View the ASB's positions on audit, attest, and quality control matters in the Audit, Attest, and Quality Control - ASB Comment Letters section of aicpa.org.
The ASB monitors and influences the form and content of pronouncements of bodies having authority over audit, attest, and quality control standards.
Access ASB comment letters for the latest advocacy efforts.
Past Meeting Highlights and Videos
Meetings and meeting materials and highlights are open to the public except for sessions dealing with administrative or confidential matters.
Upcoming meetings and locations
(access link on agenda meeting page to observe meeting)
July 19-21, 2022
September 8, 2022
October 25-27, 2022
December 1, 2022
Members of the Committee
Sara Lord, Chair, RSM US LLP
Maxene M. Bardwell, Washington Suburban Sanitary Commission (WSSC)
Michael Barton, Petrow Kane Leemhuis, PC
Samantha Bowling, Garbelman Winslow CPAs
Sherry Chesser, Landmark PLC
Halie Creps, KPMG
Horace Emery, Suttle & Stalnaker, PLLC
Diane Hardesty, Ernst & Young LLP
Robert Harris, Rehman Robson
Kathleen K. Healy, PricewaterhouseCoopers LLP
Clay Huffman, Frazier & Deeter, LLC
Greg Jenkins, Auburn University
Maria Manasses, Grant Thornton LLP
Andrew Prather, Clark Nuber P.S.
Renee Rampulla, Rampulla Advisory Services, LLC
Jeffrey N. Rapaglia, Dixon Hughes, Goodman, LLP
Chris Rogers, Infragistics
Michael Schmitz, Schmitz-Holstrom, LLP
Tania DeSilva Sergott, Deloitte & Touche LLP
- AICPA Audit and Attest Standards Team - Staff Contacts