AICPA AcSEC Statements of Position (SOPs)
Statements of Position can address either accounting matters
or auditing matters. The numbers are not always consecutive because the
Accounting Standards Division of the AICPA issues SOPs that address accounting
matters whereas the Auditing Standards Division of the AICPA issues SOPs that
address primarily auditing matters.
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SOP (7/74), Revision of Form of Auditor's Report. Superseded by AICPA Guide, Audits of Property and Liability Insurance Companies
SOP 74-6, Recognition of Profit on Sales of Receivables with Recourse. Withdrawn by FASB Statement No. 77
SOP 74-8, Financial Accounting and Reporting by Colleges and Universities. Superseded by AICPA Audit and Accounting Guide, Not-for-Profit Organizations
SOP 74-11, Financial Accounting and Reporting by Face-Amount Certificate Companies. Superseded by AICPA Guide, Audits of Investment Companies
SOP 74-12, Accounting Practices in the Mortgage Banking Industry. Withdrawn by FASB Statement No. 65
SOP 75-1, Revenue Recognition When Right of Return Exists. Withdrawn by FASB Statement No. 48
SOP 75-2, Accounting Practices of Real Estate Investment Trusts;
SOP 75-3, Accrual of Revenues and Expenditures by State and Local Governmental Units. Superseded by AICPA Guide, Audits of State and Local Governmental Units
SOP 75-4, Presentation and Disclosure of Financial Forecasts. Superseded by AICPA Guide, Prospective Financial Statements
SOP 75-5, Accounting Practices in the Broadcasting Industry. Withdrawn by FASB Statement No. 63
SOP 75-6, Questions Covering Profit Recognition on Sales of Real Estate. Withdrawn by FASB Statement No. 66
SOP 76-1, Accounting Practices in the Record and Music Industry. Withdrawn by FASB Statement No. 50
SOP 76-2, Accounting for Origination Costs and Loan and Commitment Fees in the Mortgage Banking Industry. Withdrawn by FASB Statement No. 65
SOP 76-3, Accounting Practices for Certain Employee Stock Ownership Plans. Superseded by SOP 93-6
SOP (12/76), Audits of Brokers and Dealers in Securities. Withdrawn by inclusion in AICPA Guide, Audits of Brokers and Dealers in Securities
SOP 77-1, Financial Accounting and Reporting by Investment Companies. Superseded by AICPA Guide, Audits of Investment Companies
SOP 77-2, Accounting for Inter-fund Transfers of State and Local Governmental Units. Superseded by AICPA Guide, Audits of State and Local Governmental Units
SOP 78-1, Accounting by Hospitals for Certain Marketable Equity Securities. Superseded by AICPA Guide, Audits of Providers of Health Care Services
SOP 78-2, Accounting Practices of Real Estate Investment Trusts. Effectively superseded by FASB Statements Nos. 114 and 121
SOP 78-3, Accounting for Costs to Sell and Rent, and Initial Rental Operations of, Real Estate Projects. Withdrawn by FASB Statement No. 67
SOP 78-4, Application of the Deposit, Installment, and Cost Recovery Methods in Accounting for Sales of Real Estate. Withdrawn by FASB Statement No. 66
SOP 78-5, Accounting for Advance Refunding of Tax-Exempt Debt. Withdrawn by FASB Statement No. 76
SOP 78-6, Accounting for Property and Liability Insurance Companies. Withdrawn by FASB Statement No. 60
SOP 78-7, Financial Accounting and Reporting by Hospitals Operated by a Governmental Unit. Superseded by AICPA Guide, Audits of State and Local Governmental Units
SOP 78-8, Accounting for Product Financing Arrangements. Withdrawn by FASB Statement No. 49
SOP 78-9, Accounting for Investments in Real Estate Ventures
SOP 78-10, Accounting Principles and Reporting Practices for Certain Nonprofit Organizations. Superseded by AICPA Audit and Accounting Guide, Not-for-Profit Organizations
SOP (3/78), Clarification of Accounting, Auditing, and Reporting Practices Relating to Hospital Malpractice Loss Contingencies. Superseded by AICPA Guide, Audits of Providers of Health Care Services
SOP (8/78), Confirmation of Insurance Policies in Force
SOP 79-1, Accounting for Municipal Bond Funds. Superseded by AICPA Guide, Audits of Investment Companies
SOP 79-2, Accounting by Cable Television Companies. Withdrawn by FASB Statement No. 51
SOP 79-3, Accounting for Investments of Stock Life Insurance Companies. Withdrawn by FASB Statement No. 60
SOP 79-4, Accounting for Motion Picture Films. Withdrawn by FASB Statement No. 53
SOP 80-1, Accounting for Title Insurance Companies. Withdrawn by FASB Statement Nos. 60 and 61
SOP 80-2, Accounting and Financial Reporting by Governmental Units. Superseded by AICPA Guide, Audits of State and Local Governmental Units
SOP 80-3, Accounting for Real Estate Acquisition, Development, and Construction Costs. Withdrawn by FASB Statement No. 67
SOP 81-1, Accounting for Performance of Construction-Type and Certain Production-Type Contracts
SOP 81-2, Reporting Practices Concerning Hospital-Related Organizations. Superseded by AICPA Guide, Audits of Providers of Health Care Services
SOP 82-1, Accounting and Financial Reporting for Personal Financial Statements
SOP (10/82), Report on a Financial Feasibility Study. Superseded by AICPA Guide, Guide for Prospective Financial Statements
SOP (10/82), Auditing Property and Liability Reinsurance
SOP 83-1, Reporting by Banks of Investment Securities Gains or Losses. Superseded by AICPA Audit and Accounting Guide, Banks and Savings Institutions
SOP (11/84), Auditing Life Reinsurance
SOP 85-1, Financial Reporting by Not-for-Profit Health Care Entities for Tax-Exempt Debt and Certain Funds Whose Use is Limited. Superseded by AICPA Guide, Audits of Providers of Health Care Services
SOP 85-2, Accounting for Dollar Repurchase-Dollar Reverse Repurchase Agreements by Sellers-Borrowers. Superseded by AICPA Guide, Audits of Savings Institutions
SOP 85-3, Accounting by Agricultural Producers and Agricultural Cooperatives
SOP 86-1, Reporting Repurchase-Reverse Repurchase Agreements and Mortgage-Backed Certificates by Savings and Loan Associations. Superseded by AICPA Guide, Audits of Savings Institutions
SOP 87-1, Accounting for Asserted and Unasserted Medical Malpractice Claims of Health Care Providers and Related Issues. Superseded by AICPA Guide, Audits of Providers of Health Care Services
SOP 87-2, Accounting for Joint Costs of Informational Materials and Activities of Not-for-Profit Organizations That Include a Fund-Raising Appeal. Superseded by AICPA Audit and Accounting Guide, Not-for-Profit Organizations
SOP 88-1, Accounting for Developmental and Pre-operating Costs, Purchases and Exchanges of Take-off and Landing Slots, and Airframe Modifications
SOP 88-2, Illustrative Auditor's Reports on Financial Statements of Employee Benefit Plans Comporting With Statement on Auditing Standards No. 58, ''Reports on Audited Financial Statements.'' Superseded by AICPA Guide, Audits of Employee Benefit Plans
SOP 89-1, Reports on Audited Financial Statements of Brokers and Dealers in Securities. Superseded by AICPA Audit Guide, Brokers and Dealers in Securities
SOP 89-2, Reports on Audited Financial Statements of Investment Companies
SOP 89-3, Questions Concerning Accountants' Services on Prospective Financial Statements
SOP 89-4, Reports on Internal Control Structure in Audits of Brokers and Dealers in Securities. Superseded by and incorporated into AICPA Guide, Brokers and Dealers in Securities
SOP 89-5, Financial Accounting and Reporting by Providers of Prepaid Health Care Services. Superseded by AICPA Audit and Accounting Guide, Health Care Organizations
SOP 89-6, Auditors' Reports in Audits of State and Local Governmental Units. Superseded by SOP 92-7
SOP 89-7, Report on the Internal Control Structure in Audits of Investment Companies
SOP 90-1, Accountants' Services on Prospective Financial Statements for Internal Use Only and Partial Presentations
SOP 90-2, Report on the Internal Control Structure in Audits of Future Commission Merchants
SOP 90-3, Definition of the Term Substantially the Same for Holders of Debt Instruments, as Used in Certain Audit Guides and a Statement of Position. Superseded by AICPA Audit and Accounting Guide, Banks and Savings Institutions
SOP 90-4, Auditors' Reports Under U.S. Department of Housing and Urban Development's Audit Guide for Mortgagors Having HUD Insured or Secretary Held Multifamily Mortgages. Superseded by the AICPA Auditing Standards Division
SOP 90-5, Inquiries of Representatives of Financial Institution Regulatory Agencies. Superseded by AICPA Audit and Accounting Guide, Banks and Savings Institutions
SOP 90-6, Directors' Examinations of Banks. Superseded by AICPA Audit and Accounting Guide, Banks and Savings Institutions
SOP 90-7, Financial Reporting by Entities in Reorganization Under the Bankruptcy Code
SOP 90-8, Financial Accounting and Reporting by Continuing Care Retirement Communities. Superseded by AICPA Audit and Accounting Guide, Health Care Organizations
SOP 90-9, The Auditor's Consideration of the Internal Control Structures Used in Administering Federal Financial Assistance Programs Under the Single Audit Act. Superseded by SOP 92-7
SOP 90-10, Reports on Audited Financial Statements of Property and Liability Insurance Companies. Superseded by SOP 95-5
SOP 90-11, Disclosure of Certain Information by Financial Institutions About Debt Securities Held as Assets. Effectively superseded by FASB Statement No. 115
SOP 91-1, Software Revenue Recognition. Superseded by SOP 97-2
SOP 92-1, Accounting for Real Estate Syndication Income
SOP 92-2, Questions and Answers on the Term Reasonably Objective Basis and Other Issues Affecting Prospective Financial Statements
SOP 92-3, Accounting for Foreclosed Assets
SOP 92-4, Auditing Insurance Entities' Loss Reserves
SOP 92-5, Accounting for Foreign Property and Liability Reinsurance
SOP 92-6, Accounting and Reporting by Health and Welfare Benefit Plans
SOP 92-7, Audits of State and Local Governmental Entities Receiving Federal Financial Assistance. Superseded by AICPA Guide Audits of State and Local Government Units
SOP 92-8, Auditing Property/Casualty Insurance Entities' Statutory Financial Statements--Applying Certain Requirements of the NAIC Annual Statement Instructions
SOP 92-9, Audits of Not-for-Profit Organizations Receiving Federal Awards. Superseded by SOP 98-3
SOP 93-1, Financial Accounting and Reporting for High-Yield Debt Securities by Investment Companies
SOP 93-2, Determination, Disclosure, and Financial Statement Presentation of Income, Capital Gain, and Return of Capital Distributions by Investment Companies
SOP 93-3, Rescission of Accounting Principles Board Statements
SOP 93-4, Foreign Currency Accounting and Financial Statement Presentation for Investment Companies
SOP 93-5, Reporting on Required Supplementary Information Accompanying Compiled or Reviewed Financial Statements of Common Interest Realty Associations
SOP 93-6, Employers' Accounting for Employee Stock Ownership Plans
SOP 93-7, Reporting on Advertising Costs
SOP 93-8, The Auditor's Consideration of Regulatory Risk-Based Capital for Life Insurance Enterprises
SOP 94-1, Inquiries of State Insurance Regulators
SOP 94-2, The Application of the Requirements of Accounting Research Bulletins, Opinions of the Accounting Principles Board, and Statements and Interpretations of the Financial Accounting Standards Board to Not-for-Profit Organizations. Superseded by AICPA Audit and Accounting Guide, Not-for-Profit Organizations
SOP 94-3, Reporting of Related Entities by Not-for-Profit Organizations
SOP 94-4, Reporting of Investment Contracts Held by Health and Welfare Benefit Plans and Defined-Contribution Pension Plans
SOP 94-5, Disclosures of Certain Matters in the Financial Statements of Insurance Enterprises
SOP 94-6, Disclosure of Certain Significant Risks and Uncertainties
SOP 95-1, Accounting for Certain Insurance Activities of Mutual Life Insurance Enterprises
SOP 95-2 Financial Reporting by Nonpublic Investment Partnerships
SOP 95-3, Accounting for Certain Distribution Costs of Investment Companies
SOP 95-4, Letters for State Insurance Regulators to Comply With the NAIC Model Audit Rule
SOP 95-5, Auditor's Reporting on Statutory Financial Statements of Insurance Enterprises
SOP 96-1, Environmental Remediation Liabilities
SOP 97-1, Accounting by Participating Mortgage Loan Borrowers
SOP 97-2, Software Revenue Recognition
SOP 97-3, Accounting by Insurance and Other Enterprises for Insurance-Related Assessments
SOP 98-1, Accounting for the Costs of Computer Software Developed or Obtained for Internal Use
SOP 98-2, Accounting for Costs of Activities of Not-for-Profit Organizations and State and Local Governmental Entities That Include Fund-Raising
SOP 98-3, Audits of States, Local Governments, and Not-for-Profit Organizations Receiving Federal Awards
SOP 98-4, Deferral of the Effective Date of a Provision of SOP 97-2, Software Revenue Recognition
SOP 98-5, Reporting on the Costs of Start-Up Activities
SOP 98-6, Reporting on Management's Assessment Pursuant to the Life Insurance Ethical Market Conduct Program of the Insurance Marketplace Standards Association
SOP 98-7, Deposit Accounting: Accounting for Insurance and Reinsurance Contracts That Do Not Transfer Insurance Risk
SOP 98-8, Engagements to Perform Year 2000 Agreed-Upon Procedures Attestation Engagements Pursuant to Rule 17a-5 of the Securities Exchange Act of 1934, Rule 17Ad-18 of the Securities Exchange Act of 1934, and Advisories #17-98 and #42-98 of the Commodity Futures Trading Commission
SOP 98-9, Modification of SOP 97-2, ''Software Revenue Recognition'' With Respect to Certain Transactions
SOP 99-1, Guidance to Practitioners in Conducting and Reporting on an Agreed-Upon Procedures Engagement to Assist Management in Evaluating the Effectiveness of Its Corporate Compliance Program
SOP 99-2, Accounting for and Reporting of Postretirement Medical Benefits (401(h)) Features of Defined Benefit Pension Plans
SOP 99-3, Accounting for and Reporting of Certain Defined Contribution Plan Investments and Other Disclosure Matters
SOP 00-1, Auditing Health Care Third-Party Revenues and Related Receivables
SOP 00-2, Accounting By Producers or Distributors of Films
SOP 01-1, Amendment to Scope of Statement of Position 95-2, Financial Reporting by Nonpublic Investment Partnerships, to Include Commodity Pools
SOP 01-2, Accounting and Reporting by Health and Welfare Benefit Plans
SOP 01-3, Performing Agreed-Upon Procedures Engagements That Address Internal Control Over Derivative Transactions as Required by the New York State Insurance Law
SOP 01-4, Reporting Pursuant to the Association for Investment Management and Research Performance Presentation Standards (Superseded by SOP 06-1)
SOP 01-5, Amendments to Specific AICPA Pronouncements for Changes Related to the NAIC Codification
SOP 01-6, Accounting by Certain Entities (Including Entities
with Trade Receivables) That Lend to or Finance the Activities of Others
SOP 03-1, Accounting and Reporting by Insurance Enterprises for Certain
Nontraditional Long-Duration Contracts and for Separate Accounts
SOP 03-2, Attest Engagements on Greenhouse Gas Emissions Information
SOP 03-3, Accounting for Certain Loans or Debt Securities Acquired in a
Transfer
SOP 03-4, Reporting Financial Highlights and Schedule of Investments by
Nonregistered Investment Partnerships: An Amendment to the Audit and Accounting
Guide Audits of Investment Companies and AICPA Statement of Position 95-2,
Financial Reporting by Nonpublic Investment Partnerships
SOP 03-5, Financial Highlights of Separate Accounts: An Amendment to the
Audit and Accounting Guide Audits of Investment Companies
SOP 04-1, Auditing the Statement of Social Insurance
SOP 04-2, Accounting for Real Estate Time-Sharing Transactions
SOP 05-1, Accounting by Insurance Enterprises for Deferred Acquisition Costs in Connection With Modifications or Exchanges of Insurance Contracts
SOP 06-1, Reporting Pursuant to the Global Investment Performance Standards (Supersedes SOP 01-4, Reporting Pursuant to the Association for Investment Management and Research Performance Presentation Standards)