AICPA Online Professional Library provides instant access to the authoritative information you need. With the Essential A&A Research Collection, you get unlimited access to key references:
AICPA Professional Standards — provides a comprehensive source of AICPA standards applicable to non-public entities.
AICPA Technical Questions and Answers — a source of nonauthoritative guidance based on selected practice matters identified by the staff of the AICPA’s Technical Hotline and various other bodies within the AICPA.
Financial Reporting Framework for Small- and Medium-Sized Entities With Implementation Resources — is a tool to prepare streamlined, relevant financial statements for privately held small- and medium-sized entities that do not need GAAP-compliant reports.
AICPA Audit & Accounting Guides — demonstrates useful techniques and procedures for conducting compilation, review, and audit engagements.
U.S. GAAP Financial Statements: Best Practices in Presentation and Disclosure — demonstrates useful techniques and procedures for conducting compilation, review and audit engagements.
PCAOB Standards and Related Rules — supplies auditors of public companies with a current and comprehensive source of PCAOB standards for engagements.
Audit Risk Alerts — help in planning and performing your audits by identifying the significant business risks that may result in the material misstatement of your client's financial statements.
Audit Risk Assessment Tool — this tool walks an experienced auditor through the risk assessment procedures and documents those decisions necessary to prepare an effective and efficient audit program. Designed to be used in lieu of cumbersome checklists, it provides a top down risk-based approach to the identification of high risk areas to allow for appropriate tailoring of audit programs which will result in audit efficiencies.
Trust Services Principles and Criteria — this resource presents measurement criteria for use when providing attestation or consulting services to evaluate controls relevant to the security, availability, and processing integrity of a system, and the confidentiality and privacy of the information processed by the system.
Principles and Criteria for XBRL-Formatted Information — a tool to provide preparers and reviewers of XBRL files a consistent means to evaluate the quality of the files.
FASB Accounting Standards Codification™ (ASC) on AICPA Online Professional Library. 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
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
Online Subscription > AICPA Online Professional Library
Your subscription includes content updates and unlimited online access for 1 year. AICPA Online Professional Library - your source for the latest guidance, information, and standards on a variety of accounting & auditing, industry-specific, and practice management topics. Subscribe to the product, bundle, or library that best meets your organization's needs. Click here for more information.
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.