By clicking the link to AICPA Professional Standards (the Standards) you acknowledge and agree that (i) you have read and understand the terms and conditions of this website (see link at bottom of page) and (2) you will use the Standards only for your own professional or governmental purposes for which the Standards are intended.
Statements on Standards for Consulting Services are issued by the AICPA Management Consulting Services Executive Committee, the senior technical committee designated to issue pronouncements in connection with consulting services.
Consulting services that CPAs provided to their clients have evolved from advice on accounting related matters to a wide range of services involving diverse technical disciplines, industry knowledge, and consulting skills. Most practitioners, including those who provide audit and tax services, also provide business and management consulting services to their clients.