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New and pending standards: FASB, AICPA and PCAOB.

What has been issued and not yet taken effect, what took effect recently, and what is proposed — with the effective date for a public business entity and for everyone else. Enter a year end and each one tells you whether it applies. Current as of September 27, 2026.

Use at your own risk. This free page is provided as is, without warranty, and is not accounting, legal or tax advice. All of the work a CPA performs is subject to that person’s or firm’s judgment. Do your own research and verify that the checklist or protocol you are using is valid and up to date. Built from public sources — see the sources and the terms of use.

“Beginning after December 15” means fiscal years beginning after that date, including interim periods within them unless noted; early adoption is often permitted. AICPA dates run to periods ending on or after the date. Each entry links to its source. Standard setters change dates: confirm each against the FASB, AICPA or PCAOB before relying on it.

Keep current

Where the standard setters publish.

FASB — Accounting Standards Updates FASB technical agenda AICPA exposure drafts PCAOB standards updates PCAOB projects