Technical Practice Aids

November 6, 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version of Technical Practice Aids includes an archive section that contains accounting SOPs and Practice Bulletins superseded by the Financial Accounting Standards Board Accounting Standards Codification™.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.