Technical Practice Aids
Published November 06, 2012
Technical Practice Aids is a source of various authoritative and nonauthoritative or implementation guidance issued by the AICPA and the Public Company Accounting Oversight Board (PCAOB).
Technical Practice Aids includes
- questions and answers issued by the AICPA on a variety of accounting, auditing, and industry topics.
- implementation guidance issued by the staff of the PCAOB.
- Trust Services Principles, Criteria, and Illustrations.
- AICPA auditing and attestation Statements of Position.
Recently issued technical staff
questions and answers are available on a variety of topics.
In addition, the
Online Professional Library version of
Technical Practice Aids includes an archive section that contains accounting SOPs and Practice Bulletins superseded by the Financial Accounting Standards Board
Accounting Standards Codification™.
The AICPA publishes guidance in both
electronic and
print formats, designed to be useful wherever you are—in the office, in the field, or on the go.