High Quality Content by WIKIPEDIA articles! 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. The SOPs were meant to influence the development of accounting standards and to propose revisions to the AICPA`s Audit and Accounting Guide (AAGs) series.