Nonauthoritative guidance for auditing fair value measurements and disclosures under FASB Statements Nos. 141, 142 and 144 has been issued by the AICPA Audit and Attest Standards team. The toolkit is available without charge from www.aicpa.org/members/div/auditstd/fasb123002.asp. Later this month a companion toolkit for valuation specialists performing valuations under those same FASB Statements will be issued by the Business Valuation and Litigation Services team.