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Accounting & Auditing Resource Guide


Jack Delano, photographer. The ledger of Mr. and Mrs. Ralph Reitz, members of the Tri-County Farmers Co-op Market in Du Bois, Pennsylvania, showing income from market and wages from Daogherty's mines for period of January 13th to June 23rd. 1940. Farm Security Administration/Office of War Information Black-And-White Negatives Collection. Library of Congress Prints and Photographs Division.

There are a number of standards used by accountants and auditors as part of their work. What is included here is focused on those types of materials. While most of them are predominantly published electronically, we are including the record for the print version for reference. While these resources will be available electronically it is likely that only basic, no frills information will be available for free on the Internet.

For many researchers, it is likely that detailed information and a wide range of historical and analytical information will be most accessible via a database. Of special mention is the subscription database CCH IntelliConnect Accounting Research Manger that includes the following primary standards focused on in this guide:

FASB - Financial Accounting Standards Board

  • FASB Codification
  • FASB Other Sources
  • FASB Pre-Codification Literature

AICPA - American Institute of Certified Public Accountants

  • Statements of Position Accounting (SOP ACC) and Archive
  • Audit and Accounting Guides and Archive
  • Audit Risk Alerts and Archive
  • Accounting Interpretations (AIN)
  • Practice Bulletins(PB) Archive

Also includes:

  • PCAOB: Auditing Standards
  • Material related to SEC financial filing guidance
  • Professional standards

Internet Resources

In this section of the guide, we are including links to the standards, as well as any specific manuals and guidance that are for the specific standards. Keep in mind that these sources can be updated frequently so make sure you are using the most recent edition.

Print Periodicals

The following titles link to fuller bibliographic information in the Library of Congress Online Catalog. Links to digital versions are provided when available.

Auditing & Accounting Periodicals for Nonprofits

Because of particular considerations related to nonprofits, we are including several titles with information for those needing auditing and accounting guidelines.