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Intellectual Property, Translations & Permissions

AICPA publishes numerous reports, guides, tools, and—on behalf of the independent standard-setting boards—standards and handbooks. Many hours of staff time, as well as time from our volunteers, are devoted to developing, revising, and publishing these materials. These copyrighted materials, as well as numerous trademarks, constitute AICPA’s intellectual property (IP).
AICPA strives to make these materials accessible—particularly to promote the widespread adoption and implementation of high-quality international standards for the accountancy profession, in the public interest. At the same time, we aim to strike a balance with good stewardship of our IP. This means controlling access in order to monitor and ensure accuracy and quality in the translations and reproductions of our copyrighted material.

Our policies require interested parties to request permission  (log in required) to reproduce or translate our publications. This helps ensure that interested parties have appropriate authorizations by AICPA in place and avoid inadvertently infringing any IP rights or copyright laws. In addition, they enable AICPA to facilitate efficiency and collaboration among translating bodies and others, for example, the IberAm Spanish translation project—see Translations & Permissions eNews for updates on this and other relevant news, among other benefits.

50 languages and growing—New search function and filters. Explore translations by IFAC members and others


Steps for Reproduction or Translation
1. Read and familiarize yourself with the appropriate AICPA Policy Statement:
•    Policy for Reproducing Publications
•    Policy for Translating Publications
2. Submit your request(s): Permission Request or Inquiry (log in required). We will endeavor to respond within two weeks. Please note: more complex agreements may require more processing time (perhaps several months), particularly if the material is to be adapted, if multiple bodies or languages are involved, or if there are extensive legal or commercial aspects.
3. Obtain an agreement from AICPA. AICPA’s copyrighted material may not be reproduced or translated without express permission from AICPA.
4. Obtain materials from AICPA. Once the agreement is in place, AICPA will provide you with the relevant materials for reproduction or translation. It is generally required that a draft of the proposed reproduction/translation be submitted to AICPA for pre-publication review and clearance.

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