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Accounting and Auditing Publications

Accounting professionals face ever-changing challenges in today’s increasingly complex financial and regulatory environment. AICPA Accounting and Auditing Publications provide professionals engaged in accounting, financial reporting, audit and attest, and compilation and review services the guidance and knowledge for accurate reporting. The AICPA publishes guidance in both electronic and print, designed to be useful wherever you are—in the office, in the field, or on the go.

Spotlight

Audit and Accounting Guide Property and Liability Insurance Entities
Updated as of January 1, 2013, this comprehensive revision provides expert assistance on new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to the insurance industry. In addition, this guide addresses areas identified by AICPA members as their biggest trouble spots.

Audit and Accounting Guide Not-for-Profit Entities
Updated as of March 1, 2013, this is the first comprehensive revision of the guide since 1996. Relevant AICPA literature has been incorporated, and the authoritative auditing content of the guide has been fully conformed to changes resulting from the ASB Clarity Project. The AICPA Auditing Standards Board, Financial Reporting Executive Committee, and Not-For-Profit Guide Task Force have revised the guide, making significant enhancements to improve user understanding and minimize diversity in practice.

Investment Companies Industry Developments

Audit and Accounting Guide Employee Benefit Plans
Completely re-written from the ground up, the new Employee Benefit Plan Accounting and Auditing Guide is a must have. Relevant AICPA literature has been incorporated, and the authoritative auditing content of the guide has been fully conformed to changes resulting from the ASB Clarity Project. The AICPA Auditing Standards Board, Financial Reporting Executive Committee, and Not-For-Profit Guide Task Force have revised the guide, making significant enhancements to improve user understanding and minimize diversity in practice.

Publication Offerings

Publication Release Schedule

New publications are always becoming available! Stay up-to-date on the latest releases with the AICPA's Publication Release Schedule to ensure you have the most current accounting and auditing guidance.

Publication Authority

Curious about the authority level of the publication you're using? Visit our Authoritative Level of Audit, Attest, Compilation, and Review Publications page to learn about authoritative, interpretive, and other publications.

Recently Released Guides Updated for Clarity Standards

The following AICPA Guides have been fully conformed to reflect the new standards resulting from the Clarity Project. The 2012 and 2013 editions fully incorporate the clarified auditing standards into all guide content, so that auditors can further their understanding of the clarified auditing standards. The clarified auditing standards are effective for audits of financial statements for periods ending on or after December 15, 2012 (calendar year 2012 audits). Auditors should continue to use the previous edition of these guides until the clarified auditing standards become effective for the auditors’ engagements.

Standard Setting Bodies

AICPA Releases New Audit Guide on Auditing Financial Instruments

AICPA ASB Member and CliftonLarsonAllen Assurance Partner Edwin G. Jolicoeur, CPA, talks about the highly complex area of financial instruments and related auditing considerations. As this area has been under increased scrutiny as a result of the economic crisis, this guide covers in depth discussion and insight around topics such as internal controls, valuation of, and presentation and disclosure of financial instruments.

AICPA Publications Online

Stay up to date on new and revised accounting and auditing publications with a subscription to the AICPA Online Professional Library! New material is added monthly, giving you anytime, anywhere access to the most recent updates to AICPA accounting and auditing publications, as well as our authoritative literature publications, the Management of an Accounting Practice Handbook, and Accountant’s Business Manual. The online version of accounting and auditing publications makes research easy with a powerful search engine, extensive linking within and between titles, and other new or enhanced tools and navigational aids.

Many subscription options are available including individual titles and several library options. The complete list of available subscriptions provides additional details as well as quick links for subscribing to the AICPA Online Professional Library offerings.

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Multiple User Licenses

We understand that your needs may extend beyond personal use of a publication. Many AICPA publications can be delivered in electronic form under multiple user licenses. Our Licensing Team is available to assist you with understanding available products and terms.

Permission to Reuse Content

If you would like to reprint or reuse material from an AICPA publication, AICPA Rights and Permissions is available to assist you.