Who Developed GAAS?

Who Developed GAAS? Originally developed and issued by the American Institute of Certified Public Accountants (AICPA) in 1972, the current GAAS comprises 10 standards with which AICPA member auditors are required to comply. Who came up with GAAS? The Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) created GAAS. Who