Superseded AICPA Copyrighted Standards

IMPORTANT NOTICE
AICPA copyrighted standards available below are superseded by FASB Accounting Standards Codification Topic 105, Generally Accepted Accounting Principles.

  • Accounting Research Bulletins
  • Accounting Principles Board Opinions
  • AICPA Practice Bulletins
  • AICPA Accounting Interpretations
  • AICPA Accounting Statements of Position
AICPA Audit and Accounting Guides are not included on this page because Guides are not superseded in their entirety by the Codification. While a relatively small portion of accounting content was superseded by the Codification, the majority of content in the Guides remained unaffected. For accounting content within the Guides that had been superseded by the Codification, the Guides now provide references to the relevant Codification paragraphs containing such content. Contact the AICPA for information about the Guides.

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Copyright Notice

Accounting Research Bulletins (ARB), Accounting Principles Board Opinions (APB), AICPA Practice Bulletins (PB), AICPA Accounting Interpretations (AIN), AICPA Accounting Statements of Position (SOP), copyright © by the American Institute of Certified Public Accountants, Inc. (AICPA). All rights reserved. Distribution of this material via the Internet does not constitute consent to the redistribution of it in any form. This material, or any part thereof, may not be reproduced or copied in any form or by any means—graphic, electronic, or mechanical—without the prior written permission of AICPA. To inquire about permission to reprint or otherwise utilize this material, contact the AICPA Permissions Team: copyright@aicpa.org.

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View AICPA Copyrighted Standards

Accounting Research Bulletins
Accounting Principles Board Opinions
AICPA Practice Bulletins
AICPA Accounting Interpretations
AICPA Accounting Statements of Position


Accounting Research Bulletins

Accounting Principles Board Opinions

AICPA Practice Bulletins

AICPA Accounting Interpretations

AICPA Accounting Statements of Position