<Ol> <Li> Audit and Accounting Guidelines, which summarizes the accounting practices of specific industries (e.g. casinos, colleges, airlines, etc .) and provides specific guidance on matters not addressed by FASB or GASB . </Li> <Li> Statements of Position, which provides guidance on financial reporting topics until the FASB or GASB sets standards on the issue . </Li> <Li> Practice Bulletins, which indicate the AcSEC's views on narrow financial reporting issues not considered by the FASB or the GASB . </Li> </Ol> <Li> Audit and Accounting Guidelines, which summarizes the accounting practices of specific industries (e.g. casinos, colleges, airlines, etc .) and provides specific guidance on matters not addressed by FASB or GASB . </Li> <Li> Statements of Position, which provides guidance on financial reporting topics until the FASB or GASB sets standards on the issue . </Li> <Li> Practice Bulletins, which indicate the AcSEC's views on narrow financial reporting issues not considered by the FASB or the GASB . </Li>

Explain two activities of the aicpa that influence the accounting industry