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.
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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
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