The following is a list of the volumes of the Auditing and Accounting Guide series published by the American Institute of Certified Public Accountants (AICPA). The list was compiled using the resources of the University of Mississippi library. The list also includes titles from the earlier series: AICPA Accounting Guides and AICPA Industry Audit Guides. Links to full-text of the Guides are provided for many of the titles prior to 2000.
The Comments column provides references to sections of Accounting Standards Codification (ASC) which complement or supersede a particular Audit and Accounting Guide. The ASC is published by the Financial Accounting Standards Board, and access to the ASC is free through the Basic View on the FASB web site. The ASC became effective on July 1, 2009, and has since been the authoritative source for all U.S. GAAP.Hamilton, James. "FASB Codification of U.S. GAAP Takes Effect." PCAOB Reporter, Vol 7, Issue 14 (July 21, 2009), p. 5.
Prior to the ASC, accounting standards were scattered over a number of publications issued by the FASB and the AICPA. Some publications were considered more authoritative than others, and a GAAP hierarchy of five levels was recognized; see Statement on Auditing Standards No. 69. The AICPA Industry Audit and Accounting Guides are part of the second tier of authoritative publications in the GAAP hierarchy. Thompson, James H. "The New GAAP Hierarchy." National Public Accountant, Vol. 38, Issue 10 (October 1993), pp. 18-20, 42.
List of AICPA Audit and Accounting Guides