Accounting Principles and Assurance Services Committee (AP&AS)

Mission: Determine CalCPA's position and be its official voice concerning proposed changes to standards affecting accounting principles & assurance services. Inform members of CalCPA about current issues pertaining to financial accounting, reporting & assurance service related matters through technical sessions held at chapter events, electronic correspondence and other effective means of communication.

* This is a state committee with corresponding chapter committees.

Recent Accounting & Auditing Matters

Revenue Recognition

California CPA Magazine

Other Resources

Other News

Meeting Minutes

• APAS Committee Minutes—February 10, 2022
• APAS Committee Minutes—November 4, 2021
• APAS Committee Minutes—August 12, 2021
• APAS Committee Minutes—May 13, 2021
• APAS Committee Minutes—February 11, 2021
• APAS Committee Minutes—November 5, 2020
• APAS Committee Minutes—August 13, 2020
• APAS Committee Minutes—May 28, 2020
• APAS Committee Minutes—February 13, 2020
• APAS Committee Minutes—November 7, 2019
• APAS Committee Minutes—August 1, 2019
• APAS Committee Minutes—May 16-17, 2019
• APAS Committee Minutes—February 7, 2019
• APAS Committee Minutes—November 15, 2018
• APAS Committee Minutes—August 16, 2018
• APAS Committee Minutes—May 10-11, 2018
• APAS Committee Minutes—February 15, 2018

Comment Letters Issued by AP&AS Committee on Professional Standards Exposure Drafts:

• Current Letter Listings (2019-2021)
• Archived Letters (2018 and earlier)

Current Professional Standards:

• Statements on Auditing Standards (SASs)
• Statements on Standards for Accounting and Review Services (SSARSs)
• Statements on Standards for Attestation Engagements (SSAEs)
• Public Company Accounting Oversight Board - Professional Standards
• International Financial Reporting Standards (IFRS)
• Statements on Quality Control Standards (SQCSs)
• AICPA Code of Professional Conduct
• FASB Codification – Basic view is free and requires registering to establish a user name and password.

On the Horizon:

• FASB Technical Agenda
• FASB - PCC
• PCAOB