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AICPA Online ProfessionalLibrary is a powerful research tool that gives you access to the most comprehensive, up-to-date accounting and auditing information available anywhere—all linked and cross-referenced for easy information retrieval. Through this online subscription to the Premium A&A Research Collection, you'll get:
Robust search engine — helps you narrow down your research to find your results quickly
Links between titles — no need to search for the related information, AICPA Online Professional Library links all of the relevant materials for quick access and answers
Improved document referencing — more easily identify your location in the literature
Quick Find — separates the literature by document type or subject matter so you can browse the materials
Timely updates — new standards and conforming changes are added to keep you current with all of the authoritative guidance
AICPA Library on AICPA Online Professional Library includes the following:
AICPA Professional Standards
AICPA Technical Questions and Answers Audit & Accounting Manual
PCAOB Standards & Related Rules
Financial Reporting Framework for Small- and Medium-Sized Entities With Implementation Resources
All current AICPA Audit and Accounting Guides
All current Audit Risk Alerts
All current Checklists and Illustrative Financial Statements
Trust Services Principles and Criteria
Principles and Criteria for XBRL-Formatted Information
Audit Risk Assessment Tool
U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure
FASB Accounting Standards Codification™ on AICPA Online Professional Library is comprised of the FASB Accounting Standards Codification™ (ASC). On July 1, 2009 FASB launched the FASB ASC as the single source of authoritative nongovernmental U.S. generally accepted accounting principles (GAAP). FASB ASC significantly changes the structure and hierarchy of accounting and reporting standards into a topically organized format.
While working in FASB ASC on your AICPA Online Professional Library subscription, you will be able to:
Perform a full-text search
Browse by topic
Access a cross reference report that identifies where legacy material is now located
Use the Go To function to jump to an exact topic, subtopic, and section
View the source of the codified content
Access an archive function of previous versions of the content
See all FASB ASC content that links to a given paragraph
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Discounted Multi-User Subscriptions
In addition to individual subscriptions, the AICPA offers multi-user subscriptions, which follow a concurrent usage model. Under this model, a subscription can be purchased for any number of users who may need access to the product at the same time. The number of seats purchased for a multi-user subscription does not need to reflect the total number of employees; rather, how many employees will need to access the product during the same time frame. For example, your firm may have 10 employees, of which only 3 may need access to the OPL subscription at the same time; therefore, you only need to purchase 3 seats under the multi-user/concurrent model. Click here for more information or call 888-777-7077.
Special Notice for University Departments and Libraries: The Financial Accounting Foundation (FAF) may, at its discretion, provide access to the FASB Accounting Standards Codification™ at reduced fees, or free of charge, to academic departments and libraries at post secondary institutions. For more information academic departments and libraries may contact FASB at (800) 748-0659.