General Guidance for Accountants and Auditors 


    The AICPA offers many industry specific publications to fit the needs of the accounting and auditing professional. We also offer more broad publications to assist professionals engaged in accounting, financial reporting, audit and attest, and compilation and review services, aiming to provide the general guidance and knowledge for accurate accounting and financial reporting.

    General Alerts:

    Interactive Tools:

    Practice Aids, Toolkits and Other Publications:

    FRF for SMEsTM Accounting Framework:


    AICPA Online Professional Library


    When you subscribe to any one of the many subscription options on AICPA Online Professional Library, you're not only getting access to the most up-to-date guidance and tools, you are also linked to all of the relevant and related literature, including the FASB and GASB libraries.

    Many publications and libraries may be of value to those interested in guidance related to general accounting and auditing issues:



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