AICPA Statements of Position

AICPA Statements of Position are statements of position issued by the American Institute of Certified Public Accountants Standards Division. They are meant to influence the development of accounting standards and to propose revisions to the AICPA's Audit and Accounting Guide series.
The full-text for each SOP is available from the University of Mississippi's Library Digital Collections with the permission of the AICPA. SOPs have been issued since 1974. Those SOPs dealing with accounting standards are superseded by the Financial Accounting Standards Board.
Audit and Attest SOPs were issued to revise or supplement the AICPA's Audit and Accounting Guides, provide implementation guidance for specific types of audit and attest engagements, and guidance in specialized areas of audit and attest. These SOPs have the same authority as the AAGs.
The full-text in the list below links to reproductions of SOPs as originally issued. Revisions, deletions, and status changes are recorded in the annual AICPA publication Technical Practice Aids which began in 1977.