Committee of Sponsoring Organizations of the Treadway Commission




COSO and AAA jointly offer COSO’s Internal Control-Integrated Framework (2013) and Compendium Bundle to accounting faculty and students

Preparing students to use tools and resources like the COSO Internal Control—Integrated Framework and Compendium Bundle is a vital part of developing the professional judgment and communication skills necessary for more efficient management, better understanding of enterprise risk, internal control, and fraud deterrence guidance.

COSO Academic Access Program

Through its COSO Academic Access program, the AAA will provide login credentials for faculty and students at accounting and business programs worldwide for an annual administrative fee of $250. Access will expire at the end of the academic enrollment period (either July or September 2017, depending on your school’s preference) with yearly renewals thereafter.

In addition to gaining access to the COSO materials for the 2016-17 enrollment period, those who enroll early will receive their user ID’s and passwords on May 18, 2016, and at that time they will be able to log into the materials and participate in the beta program.

Who is eligible for access?

All faculty and students (including emeritus and Professionally Oriented Faculty) of college/university accounting or business departments that have enrolled in the AAA’s COSO Academic Access program gain access to the COSO resources.

What do enrolled campuses receive?

Enrolled campuses receive login credentials for their students and faculty to enable access to the secure repository of COSO resources. The AAA provides help desk support to the campus contact and faculty. AAA’s Center for Advancing Accounting Education facilitates best practices in courses and curricula, i.e. webinars, sessions at AAA meetings, and will host additional related materials to support faculty.

What does this cost?

Schools/Universities can enroll in the COSO Academic Access program for a $250 annual administrative fee. These fees can be paid with credit cards or university checks.

Is this new COSO Academic Access program something my library can or should subscribe to?

The AAA’s COSO Academic Access program is designed exclusively for faculty and students in enrolled accounting or business programs/departments. It is NOT a library subscription.

Libraries can subscribe through a completely different process, directly through the COSO. That subscription would provide access to the university’s entire community of users, and would be at a different rate/fee.

How will information be disseminated to faculty and students?

Annually, the AAA will generate two sets of login credentials that provide access to the COSO materials for each enrolled campus: one password is for faculty use and the other password is for students. These login credentials are emailed to the department chair or authorized representative within 2 business days of enrolling in the COSO Academic Access program. The person who receives that email is responsible for disseminating these credentials exclusively to their faculty and students. Access will expire on August 31, 2017. Each year thereafter, program participants will receive a renewal notice with an option of either a July or September start date. Renewing schools will receive new passwords each year.

Posting this login information publicly where it would be available to others is prohibited (online or via hard copy).

See Policy for Acceptable Use of COSO Materials

Are there any limits as to who to give access to the information?

Yes, you may only share the login credentials and COSO materials with current accounting and/or business faculty and students enrolled at universities/school programs.

Is this available to all AAA members? Is it available exclusively to AAA members?

Access is not connected to AAA membership. The AAA and COSO worked together to design the COSO Academic Access program so all faculty and students in accounting or business departments that have enrolled in the program can use the COSO resources, rather than limiting access to AAA members.

My school’s situation is unique

Send your question(s) to Pat Stein, Senior Member Services Coordinator at or (941) 556-4102.

More about COSO Academic Access can be found at:

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