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Publications

Essential A&A Research Collection [Subscription]

Publisher: AICPA
  • $499.00-$629.00
    Essential A&A Research Collection Online Access Product #: ORS-XX
    AICPA Member: $499.00
    Non-Member: $629.00

AICPA Online Professional Library is an online library that provides instant access to the authoritative information you need. With the Essential A&A Research Collection, you get unlimited access to the following 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. AICPA Audit & Accounting Guides — demonstrates useful techniques and procedures for conducting compilation, review and audit engagements.
  • 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.
  • 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.
  • U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure — this resource provides an unparalleled picture of U.S. GAAP compliance. It has hundreds of disclosure examples from U.S. companies in industries such as banking, credit, and insurance.

Click here to add on the FASB Library to make your Essential A&A Research Collection more robust.
This electronic research tool combines the power and speed of the Web with comprehensive accounting and auditing standards. You'll get:

  • Timely updates – New standards and practical guidance
  • Powerful search function and improved navigation—Makes your research time more efficient
  • 24/7 access – With your internet connection, your reference materials are always handy

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.

Discounts

AICPA Student Affiliate and CPA Exam Candidate Affiliate Members – Get this subscription for $75.00 for 1 year! When you log into this website with your AICPA member user account, the AICPA Student Affiliate and CPA Exam Candidate Affiliate Member discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org. ► Find out more information on the AICPA Student Affiliate Membership. ► Find out more information on the AICPA CPA Exam Candidate Affiliate Membership.

System Requirements

About the Publisher

AICPA

About the AICPA The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.