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AICPA Guides

AICPA Guides summarize new standards, guidance, and practices and deliver "how-to" advice for handling accounting, auditing, attestation, compilation, review, and valuation issues.

AICPA Guides are authoritative with respect to:

Audit Guidance in accordance with AU-C section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
Compilation and Review Guidance in accordance with AR section 60, Framework for Performing and Reporting on Compilation and Review Engagements
Attestation Guidance in accordance with AT section 50, SSAE Hierarchy

Guides include relevant guidance contained in official standards and other technical sources, and offer practical guidance on recent developments. All content is reviewed by subject matter and industry experts and approved by the appropriate AICPA senior committee(s).

Select a an AICPA guide family, for more information.

Accounting & Valuation Guides

Audit Guides

Audit & Accounting Guides

Compilation & Review Guides

Other Guides

Assets Acquired to Be Used in Research and Development Activities

Testing Goodwill for Impairment (under development)

Valuation of Privately Held Company Equity Securities Issued as Compensation (under development)

Analytical Procedures

Assessing and Responding to Audit Risk in a Financial Statement Audit

Audit Sampling

Auditing Revenue in Certain Industries