AICPA Audit and Accounting Guides with FASB Accounting Standards Codification(TM) - Online [Subscription]
This Audit and Accounting Guide summarizes applicable practices and delivers "how-to" advice for handling almost every type of financial statement.
Format
Subscription
Availability
1 year
Product Number
WFAXX12
This convenient and comprehensive online subscription provides access to more than 30 publications full of AICPA Audit and Accounting literature, including all AICPA Guides. This online access subscription includes all updates published for the duration of the subscription.
AICPA Guides carry varying levels of authoritative guidance and commonly contain required procedures under AICPA Professional Standards. See below for more information.
The subscription includes access to the following publication families and specific guides, as well as the FASB Accounting Standards Codification® (ASC) on AICPA Online Professional Library:
AICPA GUIDES: Guides include relevant guidance contained in official standards and other technical sources, offer practical discussion of recent developments and provide "how-to" advice. All content is reviewed by subject matter and industry experts and approved by the appropriate AICPA senior committee(s). Select a guide family for a comprehensive listing of included guidance.
Accounting Guides
- Brokers and Dealers in Securities
Audit Guides
- Analytical Procedures
- Audit Sampling
- Government Auditing Standards and Single Audits
- Special Considerations in Auditing Financial Instruments
Audit & Accounting Guides
- Airlines
- Construction Contractors
- Credit Losses
- Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies
- Employee Benefit Plans
- Entities With Oil and Gas Producing Activities
- Gaming
- Health Care Entities
- Investment Companies
- Life and Health Insurance Entities
- Not-for-Profit Entities
- Property and Liability Insurance Entities
- Revenue Recognition
- Risk Assessment in a Financial Audit
- State and Local Governments
Accounting and Valuation Guides
- Assets Acquired to Be Used in Research and Development Activities
- Business Combinations
- Testing Goodwill for Impairment
- Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
- Valuation of Privately-Held-Company Equity Securities Issued as Compensation
Other Guides
- Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information)
- Preparation, Compilation, and Review Engagements
- SOC 2® Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy
- Reporting on an Entity's Cybersecurity Risk Management Program and Controls
- Reporting on an Examination of Controls Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy in a Production, Manufacturing or Distribution System
- Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1®)
- Prospective Financial Information
- Guide to Audit Data Analytics
AICPA Guides are authoritative with respect to:
- Audit Guidance in accordance with AU-C section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
- Compilation and Review Guidance in accordance with AR-C section 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services
- Attestation Guidance in accordance with AT-C section 105, Concepts Common to All Attestation Engagements
FASB Accounting Standards Codification™ (ASC) on AICPA Online Professional Library: The single source of authoritative nongovernmental U.S. generally accepted accounting principles (GAAP). While working in FASB ASC on your AICPA Online Professional Library subscription, you will be able to:
- Perform a full-text search
- Browse by topic
- Access a cross reference report that identifies where legacy material is now located
- View the source of the codified content
- Join sections
- Access an archive function of previous versions of the content
- See all FASB ASC content that links to a given paragraph
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Email client.support@aicpa-cima.com
US customers call 1-800-634-6780 (option 1)
The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.