Accounting and Auditing Research and Databases: Practitioner's Desk Reference

Other Databases for Accounting Authorities

Subscribe to at least one of the two major competing commercial accounting databases used to enhance the effectiveness and efficiency of accounting and auditing research. These databases are CCH's Accounting Research Manager (ARM) and Thomson Reuters's Checkpoint financial research library, commonly known as RIA Checkpoint.

RIA Checkpoint is primarily known as a tax database and is available at checkpoint.riag.com. However, it has an accounting and auditing research library available for a premium-cost subscription. This library provides standards by the FASB, IASB, and AICPA, as shown in Exhibit 4-6.

Exhibit 4-6 RIA Checkpoint's Financial Library

RIA Checkpoint helps to maintain one's currency in various topics with newsletters and financial news headlines on its website. Searching in RIA Checkpoint for accounting and auditing authorities is similar to that in tax. However, the browsing method is more widely used for the Codification. Keyword searches and access by citation are also possible.

RIA Checkpoint includes various ancillary AICPA materials, such as the AICPA Technical Practice Aids. This includes selected AICPA Technical Question and Answer; Trust Service Principles, Criteria, and Illustrations of the AICPA Assurance Services Executive Committee; a listing of issue papers of the AICPA Accounting Standards Division; and Statements ...