AICPA Guides summarize new standards, guidance, and practices and deliver "how-to" advice for handling accounting, auditing, attestation, compilation, review, and valuation issues.
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).
Auditing guidance included in an AICPA Guide is recognized as an interpretive publication in accordance with
AU section 150,
Generally Accepted Auditing Standards, and carries the same level of authority as auditing interpretations of Statements of Auditing Standards (SASs). Similarly, compilation and review guidance included in an AICPA Guide is recognized as an interpretive publication in accordance with
AR section 60,
Framework for Performing and Reporting on Compilation and Review Engagements, and carries the same level of authority as interpretations of Statements on Standards for Accounting and Review Services (SSARS). Attestation guidance included in an AICPA Guide is recognized as an interpretive publication in accordance with
AT section 50,
SSAE Hierarchy, and carries the same level of authority as interpretations of Statements on Standards for Attestation Engagements (SSAEs).
The AICPA publishes guidance in
electronic (online and e-books) and
print formats, designed to be useful wherever you are—in the office, in the field, or on the go.
The AICPA issues various types of Guides that cover a number of industries and key topics including the following. Select the industry or topic for more information and additional publications, or select "Buy Now" if you are ready to purchase the guide.
AICPA Accounting Guides