Who Can Access COSO Academic Resources?

Faculty and students—yes, including emeritus and Professionally Oriented Faculty—within college or university accounting and business departments that enroll in the AAA’s COSO Academic Access Program are eligible. Once enrolled, your campus will gain access to:

• COSO’s Internal Control – Integrated Framework (2013) and Compendium Bundle
• ERM Framework: Enterprise Risk Management – Integrating with Strategy and Performance (2017) Compendium Added (2018)
• 2024 AltData – A COSO Perspective

Does this include the COSO Fraud Risk Management Certificate?

No, that is a separate program, offered through our LMS
The American Accounting Association (AAA) has launched the COSO Fraud Risk Management Certificate Program, developed by the Committee of Sponsoring Organizations (COSO) in partnership with the Association of Certified Fraud Examiners (ACFE). You can now enroll and access the COSO Program Certification online at COSO Fraud Risk Management Certificate Program.

What Do Enrolled Campuses Receive?

Each enrolled institution gets:

• Unique login credentials for faculty and students
• Access to a secure digital repository of COSO resources
• Help desk support from the AAA for campus contacts and faculty

What’s the Cost?

Your school can join the COSO Academic Access Program for just a $250 annual administrative fee. Payment can be made by credit card or university check.
Can Our Library Subscribe?
This program is not a library subscription. Access is specifically designed for use by faculty and students in accounting or business programs.
What About International Schools?
Yes! The program is available to international institutions, many of whom are already successfully incorporating COSO resources into their courses.
How Are Login Credentials Shared?

• Each year, the AAA emails two sets of login credentials to the department chair or campus contact:
• One for faculty
• One for students
• Credentials are delivered within 2 business days of enrollment and are valid until August 31 each year.
• Each new enrollment or renewal includes new credentials.
• Login info must not be posted or shared publicly—see our [Policy for Acceptable Use of COSO Materials].

Are There Access Limits?

Yes. Access is restricted to:

• Faculty and students currently enrolled in accounting or business courses
• Students who change majors and no longer take those courses will lose access at the end of the enrollment year

Is This Program for All AAA Members?

No AAA membership required! This program is available to all qualifying accounting and business departments, regardless of whether the faculty are AAA members. When Do Passwords Change?

• New passwords are issued each year when a department renews its enrollment.
• Institutions can choose a July or September start date.
• Login credentials are refreshed annually as part of the renewal process.

Questions?
Reach out to MaryBeth Gripshover at
MaryBeth.Gripshover@aaahq.org