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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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AICPA Code: Ethics in Practice
Join this webcast to review how ethics applies to you as a CPA and why it's important to have a code of ethics. Learn how to find what you need in the AICPA Code of...
Webcast Ethics, integrity & professionalism
Selected Topics in Professional Ethics
AICPA members are required to uphold the Institute's Code of Professional Conduct. This CPE course describes the basic tenets of ethical and professional conduct,...
Course – Online Ethics, integrity & professionalism
Professional Ethics for CPAs in Business and Industry
This ethics CPE course uses multimedia and interactive case studies to provide an overview of the ethics standards that apply under the AICPA Code of Professional...
Course – Online Ethics, integrity & professionalism
Ethics: Non-Attest Service, Integrity, and Objectivity
This CPE course discusses the revised AICPA Code of Professional Conduct, emphasizing the two cornerstones - integrity and objectivity.
Course – Online Ethics, integrity & professionalism
Professional Ethics: 2017 Update and Refresher
This CPE course will update you on the new and revised ethical requirements that have been adopted during the past year or were being proposed or considered at the...
Course – Online Ethics, integrity & professionalism
Real-World Business Ethics for CPAs in A&A
This CPE course provides case studies drawn from real-life situations to help CPAs in audit and accounting become proactive in risk management.
Course – Online Ethics, integrity & professionalism
Professional Ethics: The AICPA's Comprehensive Course
This 2016 CPE course provides an update on independence rules established by the AICPA, SEC and GAO. It also explains the revised AICPA Code of Professional Conduct...
Course – Textbook, 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
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