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Frequently Asked

Issues and Resources

The AAA's strategic plan emphasizes our vision of Thought Leadership. We accomplish this through our research, education, and input on accounting policies and standard setting. As we explore current issues and topics of interest to accounting educators and researchers, documentation and resources will be archived here.

2014 KPMG/AAA IFRS in the Accounting Curriculum Survey
KPMG and the AAA partnered again to obtain updated views on IFRS and its incorporation into the accounting curriculum. Surveys were originally performed in 2009 and again in 2011. Members were surveyed in the summer of 2014 and the results have been compiled. Please click HERE to view the presentation of the results.AICPA Exposure Draft

AICPA Exposure Draft
Recently the American Institute of Certified Public Accountants (AICPA) Professional Ethics Executive Committee issued an Exposure Draft entitled Proposed Revision to Ethics Ruling No. 2 Regarding Distribution of Client Information. The American Accounting Association (AAA) convened a Task Force to respond to the proposed revisions. Please see the AAA Resource Page for documents prepared by the Task Force and other responses from various AAA members and groups.

Accounting Doctoral Scholars ProgramAccounting Doctoral Scholars Program
The Accounting Doctoral Scholars (ADS) Program is pleased to announce that it is accepting applications online from June 1 to October 1, 2010 for funding for individuals beginning their doctoral studies in the fall of 2011. Seventy of the largest accounting firms and 45 State CPA Societies have committed $17 million to help reverse a shortage of Ph.D. accounting faculty in auditing and tax at U.S. colleges and universities. The development of the program is spearheaded by the largest accounting firms and is administered by the American Institute of Certified Public Accountants Foundation. More information...

COSO Releases Four Reports Related to Enterprise Risk Management
ALTAMONTE SPRINGS, Fla. -- January 11, 2011
COSOAs part of its mission to provide thought leadership related to enterprise risk management, COSO has recently issued two survey reports related to the current state of enterprise risk management and two thought papers related to implementing ERM in complex organizations.All four documents can be downloaded for free from COSO's website (
For more COSO News, go to the COSO News Archive

PhD Shortage Future Accounting Faculty and Programs
The AAA is developing new resources for the community participating in and supporting accounting programs, students, faculty, and by that connection practitioners of accounting. This ongoing effort will support the broad community committed to a vital future for accounting education.

Global Accounting Digital Archive Network
GADAN The Global Accounting Digital Archive Network combines many sources of freely available digital information and archives related to accounting in various parts of the world. Initiated as a joint project of the American Accounting Association and the European Accounting Association, in collaboration with organizations and academics from many parts of the world, this on-going effort aims to assemble links to useful accounting archives.

AAA NASBA Resource Page
In 2005, the National Association of State Boards of Accountancy (NASBA) issued an exposure draft of proposed changes to the Uniform Accountancy Act, Rules 5-1 and 5-2. In response to this exposure draft the AAA convened a task force to examine the proposed changes and to prepare a response. Please review the Resource Page for documents prepared by the Task Force and links to useful resources.
On January 16, 2006 NASBA issued a Framework for Revision


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