AICPA Guides 


    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).

    Accounting & Valuation Guides Audit Guides Audit & Accounting Guides Compilation & Review Guide Other Guides

    Assets Acquired to Be Used in Research and Development Activities

    Testing Goodwill for Impairment

    Valuation of Privately-Held-Company Equity Securities Issued as Compensation

    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

    Airlines

    Brokers and Dealers in Securities

    Construction Contractors

    Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

    Employee Benefit Plans

    Entities With Oil and Gas Producing Activities

    Gaming

    Health Care Entities

    Investment Companies

    Life and Health Insurance Entities

    Not-for-Profit Entities

    Property and Liability Insurance Entities

    State and Local Governments

    Compilation and Review Engagements

    Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2SM)

    Service Organizations: Reporting on Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting Guide

    Prospective Financial Information





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