Volume 3 Statements of Position--Auditing and Attestation AUD . Introduction 3535 AUD . Statements of Position--Auditing and Attestation 3537 10--Auditing Property/Casualty Insurance Entities'' Statutory Financial Statements--Applying Certain Requirements of the NAIC Annual Statement Instructions (SOP 92-8) 15--Guidance to Practitioners in Conducting and Reporting on an Agreed-Upon Procedures Engagement to Assist Management in Evaluating the Effectiveness of Its Corporate Compliance Program (SOP 99-1) 15A--Guidance to Practitioners in Conducting and Reporting on an Agreed-Upon Procedures Engagement to Assist Management in Evaluating the Effectiveness of Its Corporate Compliance Program (SOP 99-1) 20--Auditing Health Care Third-Party Revenues and Related Receivables (SOP 00-1) 25--Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions as Required by the New York State Insurance Law (SOP 01-3) 25A--Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions as Required by the New York State Insurance Law (SOP 01-3) 30--Performing Agreed-Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports as Required by the New Jersey Administrative Code (SOP 02-1) 30A--Performing Agreed-Upon Procedures Engagements That Address Annual Claims Prompt Payment Reports as Required by the New Jersey Administrative Code (SOP 02-1) 35--Auditing the Statement of Social Insurance (SOP 04-1) 40--Attestation Engagements That Address Specified Compliance Control Objectives and Related Controls at Entities That Provide Services to Investment Companies, Investment Advisers, or Other Service Providers (SOP 07-2) 40A--Attestation Engagements That Address Specified Compliance Control Objectives and Related Controls at Entities That Provide Services to Investment Companies, Investment Advisers, or Other Service Providers (SOP 07-2) 45--Reporting Pursuant to the 2010 Edition of the Global Investment Performance Standards (SOP 12-1) 46--Reporting Pursuant to the 2020 Global Investment Performance Standards (SOP 20-1) 55--Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure of XBRL-Formatted Information (SOP 13-2) 55A--Performing Agreed-Upon Procedures Engagements That Address the Completeness, Mapping, Consistency, or Structure of XBRL-Formatted Information (SOP 13-2) 60--Performing Agreed-Upon Procedures Related to Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services as Defined by SEC Release No. 34-72936 (SOP 17-1) Statement of Position--Accounting ACC . Introduction 4089 ACC . Statement of Position--Accounting 4091 10--Accounting for Costs of Activities of Not-for-Profit Organizations and State and Local Governmental Entities That Include Fund Raising (SOP 98-2) Statements On Standards For Accounting and Review Services [Clarified] AR-C . Cross-References to SSARSs 4147 AR-C . Introduction 4149 AR-C .

Statements on Standards for Accounting and Review Services (Clarified) 4159 60--General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services 60A--General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services 70--Preparation of Financial Statements 70A--Preparation of Financial Statements 80--Compilation Engagements 80A--Compilation Engagements 90--Review of Financial Statements 90A--Review of Financial Statements 100--Special Considerations--International Reporting Issues 120--Compilation of Pro Forma Financial Information AR-C . Appendixes 4529 AR-C . Topical Index 4535 Code of Professional Conduct ET . Code of Professional Conduct 4543 ET . Preface: Applicable to All Members 4545 ET . Part 1--Members in Public Practice 4571 ET . Part 2--Members in Business 4721 ET . Part 3--Other Members 4751 ET .

Appendixes 4757 ET . Topical Index 4797 Bylaws BL . Definitions 4813 BL 100 Name and Purpose 4815 101--Name and Purpose BL 200 Admission to, and Retention of, Membership and Association 4819 210--Members 220--Requirements for Admission to Membership 220R--Implementing Resolution Under Section 2.2 Requirements for Admission to Membership 230--Requirements for Retention of Membership 230R--Implementing Resolutions Under Section 2.3 Requirements for Retention of Membership 240--Certificate of Membership 250--Right of Members to Describe Themselves as Such 260--International Associates 260R--Implementing Resolution Under Section 2.6 International Associates BL 300 Organization and Procedure 4839 310--General 320--Membership 320R--Implementing Resolution Under Section 3.2 Membership 330--Council 340--Board of Directors 340R--Implementing Resolution Under Section 3.4 Board of Directors 350--Officers Elected by Council 350R--Implementing Resolution Under Section 3.

5 Officers Elected by Council 360--Committees 360R--Implementing Resolutions Under Section 3.6 Committees BL 400 Financial Management and Controls 4863 401--Financial Management and Controls 401R--Implementing Resolution Under Article 4 Financial Management and Controls 410--Audit 420--Committee on Audit 430--Execution of Instruments on Behalf of the Institute 440--Indemnification 450--Dues 460--Fiscal Year 460R--Implementing Resolution Under Section 4.6 Fiscal Year BL 500 Meetings of the Institute and the Council 4883 501--Meetings of the Institute and the Council 510--Meetings of the Institute 520--Meetings of Council 530--General Provisions Governing Meetings BL 600 Election of Council, Board of Directors, and Officers of the Institute 4893 601--Election of Council, Board of Directors, and Officers of the Institute 610--Members of Council Directly Elected by Members of the Institute 610R--Implementing Resolution Under Section 6.1 Members of Council Directly Elected by Members of the Institute 620--Selection of Members of Council to Represent State Societies 630--Election of Members-at-Large of Council, Board of Directors, Chairman of the Board, and Vice Chairman of the Board 640--Forfeiture of Office for Nonattendance 650--Vacancies 650R--Implementing Resolution Under Section 6.5 Vacancies 660--Election Meeting of Council 670--Term Limit BL 700 Termination of Membership and Disciplinary Sanctions 4917 701--Termination of Membership and Disciplinary Sanctions 710--Resignation of Membership 710R--Implementing Resolution Under Section 7.1 Resignation of Membership 720--Termination of Membership for Nonpayment of Financial Obligation or for Failure to Comply With Membership-Retention Requirements 720R--Implementing Resolution Under Section 7.2 Termination of Membership for Nonpayment of Financial Obligation or for Failure to Comply With Membership-Retention Requirements 730--Disciplinary Action Without a Hearing 730R--Implementing Resolution Under Section 7.3 Disciplinary Action Without a Hearing 740--Disciplining of Member by Trial Board 740R--Implementing Resolution Under Section 7.

4 Disciplining of Member by Trial Board 750--Reinstatement 750R--Implementing Resolution Under Section 7.5 Reinstatement 760--Publication of Disciplinary Action 760R--Implementing Resolution Under Section 7.6 Publication of Disciplinary Action 770--Disciplinary Sections Not to Be Applied Retroactively BL 800 Amendments 4949 801--Amendments 810--Proposals to Amend the Bylaws 820--Proposals to Amend the Code of Professional Conduct 830--Submission to Council via Board of Directors 840--Submission to Membership by Mail Ballot BL 900 General 4961 911--[Reserved] 921--A Description of the Professional Practice of Certified Public Accountants BL . Topical Index 4967 U.S. Auditing--PCAOB PC . Select PCAOB Releases 4977 Valuation Services VS . Statements on Standards for Valuation Services 4979 100--Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset 9100--Valuation of a Business, Business Ownership Interest, Security, or Intangible Asset: Valuation Services Interpretations of Section 100 Forensic Services FS .

Statements on Standards for Forensic Services 5031 100--Statement on Standards for Forensic Services Consulting Services CS . Statement on Standards for Consulting Services 5037 100--Consulting Services: Definition and Standards CS . Topical Index 5043 Quality Control QC . Quality Control 5045 10--A Firm''s System of Quality Control Peer Review PR . Standards for Performing and Reporting on Peer Reviews 5079 100--Standards for Performing and Reporting on Peer Reviews 9100--Standards for Performing and Reporting on Peer Reviews: Interpretations of Section 100 Tax Services TS . Tax Services 5297 Preface 100--Tax Return Positions 9100--Tax Retu.