This is the story on the NAARS Library on LEXIS. About 5 years ago, there
was a problem between LEXIS and the AICPA and the FASB. There were
copyright, payment, speedy mounting, and other issues involved. I do not
know all the legal details. Suffice it to say, the AICPA and the FASB
stopped sending material to LEXIS in 1994. Supposedly the file was going
to be taken down by mid 1995 at the latest. Of course, the journal
articles from the Journal of Accountancy, the Tax Adviser and the various
AICPA newsletters are still received by LEXIS through the contracts between
the AICPA and UMI and LEXIS and UMI. The problem only effects the
authoritative literature.
The AICPA currently has the Code of Professional Conduct on the web, and is
in the process of creating a new version of aicpa.org which will contain
the AICPA produced authoritative literature -- Statements on Auditing
Standards, Statements on Attestation Engagements, Statements on Standards
for Accounting and Review Services, Statements on Responsibilities in Tax
Practice, Consulting Standards, Standards for Quality Control and Quality
Review, Statements of Position from both the Accounting Standards Executive
Committee and the Auditing Standards Board, all the Audit and Accounting
Guides and Industry Audit Guides, the Questions and Answers from the
Technical Information Service -- for a subscription price. As yet, I have
not heard what that price will be, only that there will be a price for
daily access and a high price for annual access, and that there will be
separate prices for various selections of publications. As I understand
it, the information will be available to anyone, not just AICPA members,
but there may be different levels of pricing depending on member/non-member
status.
I have been told that the FASB is doing the same thing, but have not seen
anything official on that effort yet.
In the meantime, you are always free to order current materials from the
AICPA Member Satisfaction Department (still really the Order Department) at
888-777-7077. When you reach the menus just keep pressing 1 until you get
a person. If you are a member of SLA or have an AICPA member as part of
your firm, you may borrow publications from the AICPA Center for Knowledge
and Research Services (formerly Library Services). If you are calling
because you have an AICPA member in your firm, you will need that
individual's name and AICPA member number, which can be found on the
mailing label of the Journal of Accountancy or CPA Letter, if the
individual does not know it. Use the same phone number as for Member
Satisfaction, but use 3 then 2 then 1 in response to the menu prompts.
Patricia Meyer
Reference Librarian
AICPA Center for Knowledge and Research Services
201-938-3917
Hope this helps you understand what is happening at LEXIS
MIME:ABenjami
n@OMM.com AT To: law-lib@ucdavis.edu AT
INTERNET INTERNET@aicpa-hub, Patricia Meyer/NJ/AICPA
cc:
03/09/2000 Subject: AICPA and FASB docs
08:21 PM
We have always filled the occasional request for a Statement on Auditing
Standards or FASB EITF document by using the NAARS Accounting library on
Lexis. This week, I noticed there
was a disclaimer that popped up that the
file may/may not be being updated. I called Customer Service, and was told
that new information was not being supplied
by the sources, and the rep was not sure why. I am interested in what is
going on exactly, but even more so about finding
a source for these documents. It looks like
the AICPA and FASB have no accommodation for non-members. Aside from
subscribing to their publications, is there some sort of pay-as-you-go
source for these documents?
I apologize if this was discussed on the list previously and I missed it.
Thanks much!!
Aleta Benjamin
Librarian
O'Melveny & Myers LLP
610 Newport Center Drive
Newport Beach, CA 92660
(949)823-6965 phone
(949)823-6994 FAX
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