AICPA Statements of Position (SOPs) are statements of position issued by the American Institute of Certified Public Accountants (AICPA) Standards Division.
They are meant to influence the development of accounting standards and to propose revisions to the AICPA's Audit and Accounting Guide (AAGs) series.
[1][2] The full-text for each SOP is available from the University of Mississippi's Library Digital Collections with the permission of the AICPA.
The full-text in the list below links to reproductions of SOPs as originally issued.
Revisions, deletions, and status changes are recorded in the annual AICPA publication Technical Practice Aids which began in 1977.