PCAOB standards resource available from AICPA.

• Position: National

The AICPA has taken the standards originally adopted by the PCAOB and integrated those standards with the PCAOB's standards issued through Dec. 1, 2004.

The result of that effort, PCAOB Standards and Related Rules, includes:

* Professional standards and staff guidance, including standards on auditing, attest, quality control, ethics and independence

* PCAOB Auditing Standard Nos. 1, 2 and 3, and all of the conforming amendments related to PCAOB Auditing Standard No. 2 integrated with the standards originally adopted by the PCAOB

* Original PCAOB releases containing the rules adopting the interim standards and the original auditing standards of the PCAOB

* A detailed reference table and narrative explaining the applicability...