Checklists and Illustrative Financial Statements 

Checklists and Illustrative Financial Statements provide auditors, accountants, and other practitioners with disclosure checklists and sample financial statements for certain industries. Updated annually, checklists identify the applicable reporting requirements that practitioners need to know and apply. Whether preparing financial statements or auditing, reviewing, or compiling those financial statements, practitioners will find the most comprehensive U.S. GAAP disclosure guidance available and helpful illustrative financial statements and auditor’s reports.

The AICPA publishes guidance in both electronic and print formats, designed to be useful wherever you are—in the office, in the field, or on the go.

Checklists and Illustrative Financial Statements are available for a number of industries and key topics, including the following subject areas.

Checklists & Illustrative Financial Statements


Defined Contribution Retirement Plans

Not-for-Profit Entities

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