Assurance Research Advisory Group (ARAG)

The Assurance Research Advisory Group (ARAG), comprised of representatives from academia and public practice, funds research projects addressing private company1 assurance topics that are of interest to practitioners. Accounting educators who submit an approved research proposal are eligible for up to $15,000 in funding and, where applicable, access to peer reviewers and firm personnel or anonymized firm data provided by the AICPA Peer Review Program with firm consent. The research proposals funded by the AICPA will provide the profession with valuable insight into the factors that affect the quality of assurance services. 

The Assurance Research Advisory Group proposal submission window is currently closed. Grants for the 2017 cycle will be awarded to recipients by February 2018.

The Assurance Research Advisory Group will accept new proposals in summer 2018. 

For more information on the Assurance Research Advisory Group, review the FAQs. Additionally, you may be interested in reviewing the 2017 Request for Proposal document. Keep in mind that the areas of interest may change.

Defined as entities not required to be audited in accordance with PCAOB auditing standards, including not-for-profit organizations, employee benefit plans and governmental entities.

If you are interested in conducting academic research on public company auditing topics, the Center for Audit Quality has two programs that might be of interest: Access to Audit Personnel and Research Advisory Board grants.

Review the Request for Proposals


Research Topics

The AICPA is interested in funding projects that address research questions with a nexus to one of the topics listed below. These topics are solicited from various AICPA and state CPA society committees and are focused on domestic private company assurance engagements. The AICPA will also consider research proposals which are unrelated to the topics below but will support the ARAG's mission.