In today’s increasingly complex financial accounting and reporting and regulatory environment, the AICPA remains committed to the preparation of high-quality financial reporting and the performance of high-quality audit, attest, and nonaudit services. AICPA authoritative standards publications provide accounting professionals the authoritative standards of the Financial Accounting Standards Board, Governmental Accounting Standards Board, Public Company Accounting Oversight Board, AICPA's Auditing Standards Board (ASB), AICPA's Accounting and Review Services Committee (ARSC), and other AICPA senior technical committees. These authoritative standards are published both electronically and in print, designed to be useful wherever you are – in the office, in the field, on the go.

New Edition 

PCAOB Standards and Related Rules 2016   Don't miss the January 2016 edition of PCAOB Standards and Related Rules.

This 2016 edition of the AICPA’s PCAOB Standards and Related Rules is a two volume set that incorporates both the reorganized PCAOB standards and pre-reorganized standards. 

The PCAOB reorganized its auditing standards to generally follow the flow of the audit process, which will help users more easily navigate the standards.

Updates to this year’s publication include the following:
  • PCAOB Release No. 2015-002, Proposed Framework for Reorganization of PCAOB Auditing Standards and Related Amendments to PCAOB Auditing Standards and Rule
  • Conforming changes due to pronouncements and other activity 

PCAOB Standards and Related Rules  is available in two formats to meet your needs: paperback and one-year online subscription.

For more information, visit our dedicated PCAOB Standards and Related Rules page.


SSAE Codification 2016 New for 2016, the Codification of Statements on Standards for Attestation Engagements is now available in both paperback and ebook formats. This 2016 edition includes the newly clarified Statements on Standards for Attestation Engagements in SSAE No. 18, Attestation Standards: Clarification and Recodification.


AICPA Authoritative Literature Online 

OPL Subscriptions

Stay up to date on new and revised authoritative standards with a subscription to the AICPA Online Professional Library! New material is added monthly, giving you anytime, anywhere access to the most recent updates to AICPA authoritative literature, as well as many of our accounting and auditing publications and the Management of an Accounting Practice Handbook. The online version of the authoritative literature makes research easy with a powerful search engine, extensive linking within and between titles, and other new or enhanced tools and navigational aids.

Many subscription options are available including individual titles and several library options. The complete list of available subscriptions provides additional details as well as quick links for subscribing to the AICPA Online Professional Library offerings.

Experience the AICPA Online Professional Library today!

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Permission to Reuse Content

If you would like to reprint or reuse material from an AICPA publication, AICPA Rights and Permissions is available to assist you.

Featured Products 

Not-for-Profit Entities - Audit and Accounting Guide

The 2017 edition of this industry-standard resource covers auditing, accounting and reporting for NFPs, and includes financial statement examples, reporting donated services between affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs, and more. Plus, this edition includes insight and examples for the new FASB standard for those considering early adoption.

Employee Benefit Plans - Audit and Accounting Guide

This 2017 edition is expanded to include information on related parties and parties in interest, plan transfers and changes in service providers. This guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans.

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