With the permission of the AICPA, the full text of Accounting Research Bulletins has been posted on the website of the J.D. Williams Library of the University of Mississippi.
AICPA Statements of Position (SOPs), available full-text at the links below from the University of Mississippi's Library Digital Collections with the permission of the American Institute of Certified Public Accountants (AICPA), were issued by the AICPA's Accounting Standards Division from 1974 to 2009.
In other countries, some forensic accountants are also Certified Fraud Examiners, Certified Public Accountants with AICPA's Certified in Financial Forensics (CFF) Credentials, Chartered Accountants (CA), Certified Management Accountants (CMA) or Chartered Certified Accountants.
According to published AICPA and NASBA reports, all fingerprints collected are immediately transmitted over the Internet to ChoicePoint/Reed Elsevier (Identico Systems) for storage.