Originally developed and issued by the American Institute of Certified Public Accountants (AICPA) in 1972.

10 GAAS (Generally Accepted Auditing Standards) issued by the Institute in 1947

Another date of issuance //////////// The American Institute of Certified Public Accountants (AICPA) was the first to work on setting performance standards in 1954 in a booklet titled “General Auditing Standards”, which included generally accepted auditing standards (GAAS)

exactly, it was shared to the public in 1954 in the booklet