About Us

About Josi

Josi is a Gen AI AICPA tool named after Josiah Wedgwood, who in 1772 devised the first system of cost accounting to track bottom-line costs and profits. Furthermore, he used the same system to identify that his head clerk was embezzling from his pottery company. You could say he was the first Auditor, as well as being an accountant.

We created Josi in response to a shift in the needs of the market, changes to how people need to consume our materials and a drive to support transformation of accounting and finance with new technology.

Josi will provide Auditing and Accounting professionals with the whole of the AICPA's Online Professional Library (40,000 pieces of material) on Auditing and Accounting in a Gen AI form, moving with the times of today's finance and accounting needs.

Features and Access

You can access the tool directly on your mobile phone, allowing you to provide prompts on the go, and get the outputs directly in front of clients to aid your advice.

Content Available Through Josi

You get unlimited access to key references:

AICPA Professional Standards

Professional Standards includes these standards and sections:

  • Auditing standards and interpretations
  • Attestation standards and interpretations
  • Accounting and review standards and interpretations
  • Quality management standards
  • Statements of Position — accounting; auditing and attestation
  • AICPA Code of Professional Conduct
  • AICPA bylaws
  • Valuation services standards and interpretations
  • Consulting services standards
  • Peer review standards and interpretations
  • Tax services standards and interpretations
  • Joint AICPA/NASBA CPE standards

AICPA Guides

Audit Guides:

  • Analytical Procedures
  • Audit Sampling
  • Government Auditing Standards and Single Audits
  • Special Considerations in Auditing Financial Instruments

Audit & Accounting Guides:

  • Airlines
  • Construction Contractors
  • Credit Losses
  • Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies
  • Employee Benefit Plans
  • Entities With Oil and Gas Producing Activities
  • Gaming
  • Health Care Entities
  • Investment Companies
  • Life and Health Insurance Entities
  • Not-for-Profit Entities
  • Property and Liability Insurance Entities
  • Revenue Recognition
  • Risk Assessment in a Financial Audit
  • State and Local Governments

Accounting and Valuation Guides:

  • Assets Acquired to Be Used in Research and Development Activities
  • Business Combinations
  • Testing Goodwill for Impairment
  • Valuation of Portfolio Company Investments of Venture Capital and Private Equity Funds and Other Investment Companies
  • Valuation of Privately-Held-Company Equity Securities Issued as Compensation

Other Guides:

  • Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information)
  • Preparation, Compilation, and Review Engagements
  • SOC 2® Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy
  • Reporting on an Entity's Cybersecurity Risk Management Program and Controls
  • Reporting on an Examination of Controls Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy in a Production, Manufacturing or Distribution System
  • Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1®)
  • Prospective Financial Information
  • Guide to Audit Data Analytics

AICPA Guides are authoritative with respect to:

  • Audit Guidance in accordance with AU-C section 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards
  • Compilation and Review Guidance in accordance with AR-C section 60, General Principles for Engagements Performed in Accordance With Statements on Standards for Accounting and Review Services
  • Attestation Guidance in accordance with AT-C section 105, Concepts Common to All Attestation Engagements

Additional Resources:

  • U.S. GAAP Financial Statements: Best Practices in Presentation and Disclosure
  • PCAOB Standards and Related Rules
  • Measurement Criteria
  • Practice Aid Accounting for and Auditing of Digital Assets
  • FASB Accounting Standards Codification