Accounting Research Bulletin (ARB) Law and Legal Definition

Accounting research bulletin is a publication containing accounting practices recommended by the American Institute of Certified Public Accountants. Although the Bulletins were not binding on American Institute of CPAs members, the Securities and Exchange Commission typically required their use by corporations under their jurisdiction. The Bulletins were issued by the committee on accounting procedure of the AICPA. The Committee was replaced by the accounting principles board (APB) in 1959.