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.

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).

Accounting & Valuation Guides Audit Guides Audit & Accounting Guides Compilation, Preparation & Review Guide Other Guides

Assets Acquired to Be Used in Research and Development Activities

Testing Goodwill for Impairment

Valuation of Privately-Held-Company Equity Securities Issued as Compensation

Analytical Procedures

Assessing and Responding to Audit Risk in a Financial Statement Audit

Audit Sampling

Auditing Revenue in Certain Industries

Government Auditing Standards and Circular A-133 Audits

Special Considerations in Auditing Financial Instruments


Brokers and Dealers in Securities

Construction Contractors

Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies

Employee Benefit Plans

Entities With Oil and Gas Producing Activities


Health Care Entities

Investment Companies

Life and Health Insurance Entities

Not-for-Profit Entities

Property and Liability Insurance Entities

State and Local Governments

Compilation, Preparation and Review Engagements

Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2SM)

Service Organizations: Reporting on Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting Guide

Prospective Financial Information

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