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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A refresher on important ethics requirements to ensure your services are performed with integrity and objectivity, and, where required, independence.
Covers the basic tenets of ethical and professional conduct and the principles of ethics.
An overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry.
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.
This document includes FAQs and sample case studies to assist members in understanding the “Network and Network Firms” interpretation.
The AICPA Professional Ethics Division has compiled this list of quality issues found in investigations of government and not-for-profit entities audits.
The AICPA Code of Professional Conduct provides guidance and rules to all members in the performance of their professional responsibilities.