AICPA Online Professional Library

AICPA authoritative standards publications and many of our accounting and auditing publicationsare available in several formats, including an online version.

The online version makes research easy with a robust search engine, extensive linking within and between titles, and other tools to facilitate quickly finding what you need.

You also have the option of subscribing to one of our research collection options or individual titles. Multi-user pricing is available for most online products. A 30-day free trial and special student/educator pricing are also available for certain research collection options and individual components.

Library Options:

  • Essential A&A Research Collection consists of:
    • Professional Standards — A comprehensive source of pronouncements issued by the AICPA in a codified format.
    • PCAOB Standards and Related Rules — A compilation of guidance of the Public Company Accounting Oversight Board (PCAOB) applicable to the preparation and issuance of audit reports for issuers.
    • Technical Questions and Answers — The source of nonauthoritative or implementation guidance issued by the AICPA and the PCAOB.
    • Financial Reporting Framework for Small- and Medium-Sized Entities With Implementation Resources — A tool to prepare streamlined, relevant financial statements for privately held small- and medium-sized entities that do not need GAAP-compliant reports.
    • Audit and Accounting Guides — Summarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues in a variety of industries.
    • Audit Risk Alerts — Provide auditors of financial statements with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect the audits and other engagements they perform.
    • Audit Risk Assessment Tool — Walks an experienced auditor through the risk assessment procedures and documents those decisions necessary to prepare an effective and efficient audit program.
    • U.S. GAAP Financial Statements—Best Practices in Presentation and Disclosure — Provides financial statement preparers and auditors prevailing financial reporting practices with hundreds of illustrative examples from the actual financial statements of the United States' most prominent publicly traded companies.

Individual Components and Product Bundles:

Subscriptions to individual titles and product bundles are also available for many AICPA titles. FASB Accounting Standards Codification™ and the Full GASB Library are not sold separately.

Review the FAQ to learn more about subscribing to AICPA online publications.