XBRL XBRL U.S. GAAP Certificate Program
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Many errors found in current XBRL filings result from misunderstanding the SEC tagging rules or how to use the U.S. GAAP Taxonomy.

To help CPAs build expertise in this area, the AICPA and XBRL US have developed the XBRL U.S. GAAP Certificate Program, a comprehensive interactive online learning program that provides participants with a solid understanding of XBRL financials.

Informational Video clip

Individual Courses

The XBRL U.S. GAAP Certificate Program is comprised of the following courses. Each course can be purchased individually. If you purchase individual courses and decide you would like to complete the Certificate program, credit for the individual courses purchased can be applied to the full program if purchased within one year.

The XBRL U.S. GAAP Certificate Program features

10 Fundamental courses

3 Statement courses
13 Footnote Tagging-Specific courses And 9 Optional Footnote Tagging courses
  • XBRL Footnote Tagging: Derivative Instruments and Hedging Activities
  • XBRL Footnote Tagging: ARO and Environmental Remediation Obligations
  • XBRL Footnote Tagging: Reorganizations
  • XBRL Footnote Tagging: Leases
  • XBRL Footnote Tagging: Related Party Transactions
  • XBRL Footnote Tagging: Transfers and Servicing
  • XBRL Footnote Tagging: Investments, Equity Method and Joint Ventures
  • XBRL Footnote Tagging: Industry-Specific Disclosures
  • XBRL Footnote Tagging: Schedule of Investments
Upon successful completion of the 10 Fundamental, 3 Statement and 13 Footnote Tagging courses in the curriculum, you will earn a Certificate of Educational Achievement.

NOTE: The XBRL U.S. GAAP Certificate Program has 10 Fundamental, 3 Statement and 13 required Footnote Tagging courses that are currently live and available. The remaining (9) optional Footnote Tagging courses are coming soon. As courses go live, they will be automatically uploaded into the program - and become available for immediate online access. Pilot testing has not been completed on Optional courses but preliminary CPE credits are estimated at 38+ hours.

*simulations included


Group Training

If you are interested in purchasing multiple enrollments for your organization at a discounted rate, please call 800.634.6780, option 1 to speak with a training representative, or visit the Group Training page to request information.

Download Brochure

Download the brochure to learn more.

Includes Tagging Simulations by:

And to the individuals who contributed content and reviewed modules in the Program:

  • Eric E. Cohen, Global XBRL Lead, PwC
  • Eric Klinger, Manager, Deloitte & Touche LLP
  • Lucy Lee, CPA, RoseRyan
  • Phil Mennona, Senior XBRL Compliance Manager, Rivet Software
  • Lou Rohman, CPA, CMA, CITP, Vice President, XBRL Strategy and Development, Merrill Corporation, Merrill Corporation
  • Gregg Saunders, Lead Taxonomist, XBRL US
  • Ron Schechter, Manager, XBRL, PR Newswire
  • Joel Stiebel, Director of XBRL Services, Merrill Corporation