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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Get startedThis article shares five principles of high-quality ethics and compliance programmes.
This page contains sample language which could be used to fulfill the requirement in the “Use of a Third-Party Service Provider” interpretation.
This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.
The AICPA Code of Professional Conduct provides guidance and rules to all members in the performance of their professional responsibilities.
This page contains frequently asked questions on general ethics topics. .
This page includes frequently asked questions related to nonattest services.
This document includes FAQs and sample case studies to assist members in understanding the “Network and Network Firms” interpretation.
This toolkit assists members in the implementation of the Independence Conceptual Framework.
The AICPA Professional Ethics Division has compiled this list of quality issues found in investigations of government and not-for-profit entities audits.
This page presents additional guidance related to the Networks and Network Firms interpretation of the AICPA Code of Professional Conduct.
This nonauthoritative table provides examples and supplements the “Disclosure of Client Information to Third Parties” interpretation and the definition of confidential...