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.

    FRF for SMEs™ Accounting Framework

    Financial Reporting Framework for Small- and Medium-Sized Entities with Implementation Resources

    Alert Understanding the Financial Reporting Framework for Small- and Medium-Sized Entities

    Publication Excerpt (available to AICPA Members)


    Alerts

    Audit Risk Alert General Accounting and Auditing Developments




    Audit Risk Alert Understanding the Clarified Auditing Standards


    Audit Risk Alert Understanding the Responsibilities of Auditors for Audits of Group Financial Statements

    Publication Excerpts (available to AICPA members)

    Financial Reporting Alert Current Economic Instability: Accounting Issues and Risks for Financial Management and Reporting



    Interactive Tools

    Audit Risk Assessment Tool and Guide


    The Auditor's Report: Comprehensive Guidance and Examples

    Publication Excerpts (available to AICPA members)

    The Engagement Letter: Best Practices and Examples


    U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure (formerly, Accounting Trends and Techniques)





    Checklists and Illustrative Financial Statements, Practice Aids,
    and Other Publications

    Audit and Accounting Manual


    Checklists and Illustrative Financial Statements for Corporations


    Clarified Auditing Standards Toolkit

    Practice Aid Accounting and Financial Reporting Guidelines For Cash- and Tax-Basis Financial Statements


    Practice Aid Related-Party Audit Considerations: A Case Study Approach


    Technical Practice Aids


    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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