AICPA Audit and Accounting Guides with FASB Accounting Standards Codification(TM) - Online [Subscription]
This Audit and Accounting Guide summarizes applicable practices and delivers "how-to" advice for handling almost every type of financial statement.

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Product details

This convenient and comprehensive online subscription provides access to over 40 publications full of AICPA Audit and Accounting literature, including all AICPA Guides and AICPA Alerts. This online access subscription includes all updates published for the duration of the subscription.

AICPA Guides and Alerts carry varying levels of authoritative guidance and commonly contain required procedures under AICPA Professional Standards. See below for more information.

The subscription includes access to the following publication families and specific guides, as well as the FASB Accounting Standards Codification™ (ASC) on AICPA Online Professional Library:

AICPA GUIDES, 23 publications:AICPA Audit Guides, Audit and Accounting Guides, Compilation and Review Guides and Other Guides include relevant guidance contained in official standards and other technical sources, offer practical discussion of recent developments and provide "how-to" advice. All content is reviewed by subject matter and industry experts and approved by the appropriate AICPA senior committee(s). Select a guide family for a comprehensive listing of included guidance.

Audit Guides

  • Analytical Procedures*
  • Assessing and Responding to Audit Risk in a Financial Statement Audit*†
  • Audit Sampling*
  • Auditing Revenue in Certain Industries*
  • Government Auditing Standards and Circular A-133 Audits
  • Special Considerations in Auditing Financial Instruments

Accounting Guides

  • Airlines
  • Construction Contractors
  • Employee Benefit Plans
  • Investment Companies
  • Life and Health Insurance Entities
  • Not-for-Profit Entities
  • Property and Liability Insurance Entities
  • State and Local Governments
  • Brokers and Dealers in Securities*
  • Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies*
  • Entities With Oil and Gas Producing Activities*
  • Gaming (formerly, Casinos)*
  • Health Care Entities*

Compilation & Review Guides

  • Compilation and Review Engagements

Other Guides

  • Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2)
  • Service Organizations: Reporting on Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting Guide
  • Prospective Financial Information

† Included with Assessing and Responding to Audit Risk in a Financial Statement Audit, the Audit Risk Assessment Tool provides a top down approach to the identification of high risk areas, and documents strategies for an effective and efficient audit program.

* Items are available in their current edition, updated for the ASB Clarified Auditing Standards (effective for engagements for years ending after December 15, 2012), and in the previous edition containing Auditing Standards effective prior to engagements years ending before December 14, 2012.

AICPA ALERTS, 14 publications:AICPA Audit Risk Alerts, Compilation and Review Alerts and Other Alerts are updated annually and provide a synopsis of recent developments that affect practitioners and identify significant business risks that may result in the material misstatement of a client's financial statements. Select a guide family for a comprehensive listing of included guidance.

Audit Risk Alerts

  • Employee Benefit Plans Industry Developments
  • Financial Institutions Industry Developments: Including Depository and Lending Institutions and Brokers and Dealers in Securities
  • General Accounting and Auditing Developments
  • Government Auditing Standards and Circular A-133 Developments
  • Health Care Industry Developments
  • Insurance Industry Developments (including Life and Health Entities and Property and Liability Entities)
  • Investment Companies Industry Developments
  • Not-for-Profit Entities Industry Developments
  • Real Estate and Construction Industry Developments
  • State and Local Governmental Developments

Compilation and Review Alerts

  • Compilation and Review Developments

Other Alerts

  • Independence and Ethics Developments
  • Understanding the Clarified Auditing Standards
  • Understanding the Financial Reporting Framework for Small- and Medium-Sized Entities
  • Understanding the Responsibilities of Auditors for Audits of Group Financial Statements

AICPA Guides and Alerts are authoritative with respect to:

  • Audit Guidance in accordance with AU-C section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
  • Compilation and Review Guidance in accordance with AR section 60, Framework for Performing and Reporting on Compilation and Review Engagements
  • Attestation Guidance in accordance with AT section 50, SSAE Hierarchy

FASB Accounting Standards Codification™ (ASC) on AICPA Online Professional Library: The single source of authoritative nongovernmental U.S. generally accepted accounting principles (GAAP). 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

Multi-user subscriptions are available for this title; please call 888-777-7077 for more information.

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 herefor more information. Multi-user subscriptions are available for this title; please call 888-777-7077 for more information.

Ratings and reviews

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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