Committee of Sponsoring Organizations of the Treadway Commission


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 which includes both the Internal Control – Integrated Framework (2013) and Compendium Bundle and ERM Framework: Enterprise Risk Management – Integrating with Strategy and Performance (2017)

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 single $250 annual administrative fee. These fees can be paid by credit card or university check.

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.

Is this available to international schools?


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, this program is only available for accounting and/or business faculty and students.

What if a student changes their major and no longer takes accounting or business courses?

Their access will automatically expire at the end of the enrollment period.

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.

If access is available via password, how often do you require this to be updated?

Departments enroll in the COSO Academic Access program annually, and new log in credentials are created each year, on the date specified when the institution enrolls. As a result, all new passwords will be sent each year as part of that renewal process.

My school's situation is unique and/or my question has not been addressed in this document.

Send your question(s) to or call Mary Beth Gripshover on her direct line 941-556-4116.

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COSO Academic Access Program
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