Practice Aids and Other Publications 

Audit and Accounting Manual


Audit and Accounting Manual is developed exclusively for small- and medium-sized CPA practices and contains useful techniques and procedures conducted by engagement practitioners. The manual explains in a practical, plain English format engagement steps, including planning and performing procedures and issuing reports. It also provides guidance for internal controls, audit documentation guidelines, and illustrative reports for confirmation letters, engagement and representation letters, and auditor's reports.

Audit and Accounting Manual also includes several Alerts published by the AICPA. Alerts keep practitioners updated on recent practice issues and professional standards that affect industry specific engagements. Alerts also help practitioners identify significant business risks that may result in the material misstatement of a client's financial statements.

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AICPA Technical Questions and Answers


AICPA Technical Questions and Answers includes non-authoritative literature on the following subject matter:

  • Financial Statement Presentation
  • Assets
  • Liabilities and Deferred Credits
  • Capital
  • Revenue and Expense
  • Specialized Industry Problems
  • Specialized Organizational Problems
  • Audit Fieldwork
  • Auditors’ Reports
  • Attestation Engagements

Practice Aids

2011 Yellow Book Independence - Nonaudit Services Documentation

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

Applying OCBOA in State and Local Governmental Financial Statements

Related-Party Audit Considerations: A Case Study Approach

Using a SOC 1sm Report in Audits of Employee Benefit Plans

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 accounting and valuation:

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