|AICPA Guides summarize new standards, guidance, and practices and deliver "how-to" advice for handling accounting, auditing, attestation, compilation, review, and valuation issues.
AICPA Guides are authoritative with respect to the following:
- 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
Guides include relevant guidance contained in official standards and other technical sources, and offer practical guidance on recent developments. All content is reviewed by subject matter and industry experts and approved by the appropriate AICPA senior committee(s).