B. Notable Accounting and Auditing Pronouncements (ASUs, SASs, SSAEs)

In this section

• Overview of Notable Accounting and Auditing Pronouncements (ASUs, SASs, SSAEs)
  Explore various key pronouncements that shape accounting and auditing practices, including ASUs, SASs, and SSAEs, along with their relevance in guiding compliance with U.S. GAAP and GAAS.
• Recent Pronouncements Impacting CPA Exam
  Learn about the most significant recent accounting and auditing pronouncements – including ASC 606, ASC 842, the SAS 134–140 series, and SSAE 18 – that are shaping both the CPA Exam and professional practice.