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Based on the AICPA Competency Framework: Governmental Auditing, these learning resources are designed to help CPAs understand the knowledge and skills necessary to perform high-quality Single Audits, Yellow Book audits, and audits of state and local government financial statements. Resources include the most up-to-date information on the Uniform Guidance and recent GASB statements including GASB Statement No. 68 and GASB Statement No. 72.
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Ethics and Professional Conduct: Updates and Practical Applications
Join our webcast to get a timely refresher on the AICPA Code of Professional Conduct and review the conceptual framework and independence provisions for nonattest...
Webcast Ethics, integrity & professionalism
Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course
Covers the basic tenets of ethical and professional conduct and the principles of ethics.
Course – Textbook, Course – Online Ethics, integrity & professionalism
Professional Ethics for Members in Business
An overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry.
Course – Online Ethics, integrity & professionalism
Professional Ethics: 2019 Update and Refresher
A refresher on ethics rules issued by the AICPA, PCAOB, and GAO.
Course – Online Ethics, integrity & professionalism
5 principles of high-quality ethics and compliance programmes
This article shares five principles of high-quality ethics and compliance programmes.
Article Ethics, integrity & professionalism
Sample Client Disclosure Language for Outsourcing Rules
This page contains sample language which could be used to fulfill the requirement in the “Use of a Third-Party Service Provider” interpretation.
Article Ethics, integrity & professionalism
AICPA Plain English Guide to Independence
This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.
Report Ethics, integrity & professionalism
Frequently Asked Questions: General Ethics Questions
This page contains frequently asked questions on general ethics topics. .
Article Ethics, integrity & professionalism
Frequently Asked Questions: Nonattest Services
This page includes frequently asked questions related to nonattest services.
Article Ethics, integrity & professionalism
Frequently Asked Questions and Sample Case Studies: Network Firms
This document includes FAQs and sample case studies to assist members in understanding the “Network and Network Firms” interpretation.
Article Ethics, integrity & professionalism
Conceptual Framework Toolkit for Independence
This toolkit assists members in the implementation of the Independence Conceptual Framework.
Tool Ethics, integrity & professionalism
Professional Ethics: Most Frequent Violations of Professional Standards Government and Not For Profit Investigations
The AICPA Professional Ethics Division has compiled this list of quality issues found in investigations of government and not-for-profit entities audits.
Report Ethics, integrity & professionalism
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