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This online service is indispensable for financial statement preparers, auditors, and others who use financial statements. In one convenient resource, AICPA's Financial Statement Preparation Manual provides checklists and illustrative financial statements for a variety of entities. These checklists can be used by preparers of financial statements prepared in conformity with generally accepted accounting principles and by practitioners who audit, review, or compile those financial statements as they evaluate the adequacy of disclosures made in the basic financial statements and notes to the financial statements. At regular intervals, subscribers receive critical revisions reflecting the latest pronouncements of the AICPA, FASB, and GASB (as applicable).
The Manual includes helpful tools for the following entities:
These nonauthoritative practice aids have been prepared by the AICPA staff and have not been reviewed, approved, disapproved, or otherwise acted on by any senior technical committee of the AICPA and do not represent official positions or pronouncements of the AICPA.
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