General Guidance

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.

Available Publications

Audit and Accounting Manual
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
Audit Risk Assessment Tool and Guide
Checklists and Illustrative Financial Statements for Corporations
Financial Reporting Alert Current Economic Instability: Accounting Issues and Risks for Financial Management and Reporting
Clarified Auditing Standards Toolkit
- PCPS members receive the toolkit for free with their membership.
Practice Aid Accounting and Financial Reporting Guidelines For Cash- and Tax-Basis Financial Statements
Practice Aid Related-Party Audit Considerations: A Case Study Approach
Practice Tool The Auditor's Report: Comprehensive Guidance and Examples
- Excerpt: Inability to Obtain Sufficient Appropriate Audit Evidence
- Excerpt: Special Purpose Frameworks
Practice Tool The Engagement Letter: Best Practices and Examples
U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure (formerly, Accounting Trends and Techniques)

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