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Essential A&A Research Collection with FASB Accounting Standards Codification(TM) and GASB Library [Subscription]
This electronic research tool combines the power and speed of the Web with comprehensive accounting and auditing standards.

If you are purchasing a product in one of the following formats, please check the system requirements below:

Online Professional Library
The AICPA Online Professional Library will operate in a variety of configurations, but only the configuration described below is supported by our technicians:

  • Windows 7+ (Latest Microsoft Edge, Internet Explorer, Firefox or Chrome)

eBooks

Minimum system requirements are:

  • Internet access
  • Adobe ID
  • Adobe® Digital Editions (ADE) is a free program that lets you read eBooks on a PC, Mac, and any supported smartphone or tablet. You MUST download and login to ADE in order to view an AICPA eBook. AICPA eBooks are best viewed when using ADE 3 for PC and ADE 4 for Mac.
  • For mobile access to eBooks, download the free Bluefire Reader app for Apple (iOS) and Android phones and tablets.

IMPORTANT:

  • eBooks are intended for a single user only.
  • An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 180 days from the purchase date so you must download the file before this time elapses.
  • This product is refundable within 10 days of your purchase date.

Read the AICPA eBook Tutorial and see our FAQ for more information.

PDF

  • Adobe® Acrobat® Reader 8 or higher
Product details

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 six 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.
  • 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.

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
  • Join sections
  • 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.

Ratings and reviews
Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 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 specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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