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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 in Practice: AICPA Code and Real Life Applications
This webcast details what you need out of the AICPA Code of Professional Ethics. You will explore the various ethical pronouncements and changes occurring in the...
Webcast Ethics, integrity & professionalism
Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course
Learn the most up-to-date AICPA, SEC, and GAO ethics rules in an inventive and creative way. Through interactive case studies, exercises and illustrative graphics,...
Course – Textbook, Course – Online Ethics, integrity & professionalism
Ethics and Professional Conduct: Updates
This webcast provides a timely update and refresher on the AICPA Code of Professional Conduct. You will review the conceptual framework and independence provisions for...
Webcast 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
Professional Ethics: 2018 Update and Refresher
Provides a brief refresher on important ethics requirements which will help ensure that your services are performed with integrity and objectivity, and, where...
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
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