Essential A&A Research Collection with FASB Accounting Standards Codification(TM) and GASB Library [Subscription]

AICPA Online Professional Library provides instant access to the authoritative information you need. With the Essential A&A Research Collection, you get unlimited access to six key references:

• AICPA Professional Standards — provides a comprehensive source of AICPA standards applicable to non-public entities.
• AICPA Guides — demonstrates useful techniques and procedures for conducting compilation, review, and audit engagements.
• U.S. GAAP Financial Statements: Best Practices in Presentation and Disclosure — demonstrates useful techniques and procedures for conducting compilation, review and audit engagements.
• PCAOB Standards and Related Rules — supplies auditors of public companies with a current and comprehensive source of PCAOB standards for engagements.
• Measurement Criteria — this library presents criteria including Trust Services Criteria, Description Criteria, Criteria for Describing a Set of Data and Evaluating Its Integrity, Principles and Criteria for XBRL-Formatted Information, and Quality Management Materials Criteria.
• Practice Aid Accounting for and Auditing of Digital Assets — this resource provides nonauthoritative guidance on how to account for digital assets under U.S. generally accepted accounting principles (GAAP) for nongovernmental entities and audit such digital assets in accordance with generally accepted auditing standards (GAAS). This guidance is intended for financial statement preparers and auditors with a fundamental knowledge of blockchain technology.
• Practice Aid Establishing and Maintaining a System of Quality Management for a CPA Firm’s Accounting and Auditing Practice — this resource is intended to help CPA firms design, implement, and operate a system of quality management for their accounting and auditing practice. As required by Statement on Quality Management Standards (SQMS) No. 1, issued by the AICPA, firms must implement a quality management system before the transition deadline on December 15, 2025.

FASB Accounting Standards Codification® (ASC) on AICPA Online Professional Library. On July 1, 2009 FASB launched the FASB ASC as the single source of authoritative nongovernmental U.S. generally accepted accounting principles (GAAP). FASB ASC significantly changes the structure and hierarchy of accounting and reporting standards into a topically organized format.

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

Online Subscription > AICPA Online Professional Library

Your subscription includes content updates and unlimited online access for 1 year. AICPA Online Professional Library - your source for the latest guidance, information, and standards on a variety of accounting & auditing, industry-specific, and practice management topics. Subscribe to the product, bundle, or library that best meets your organization's needs.