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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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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
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.
Tool 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
Network Firm Implementation Guidance
This page presents additional guidance related to the Networks and Network Firms interpretation of the AICPA Code of Professional Conduct.
Article Ethics, integrity & professionalism
Confidential Client Information - Examples
This nonauthoritative table provides examples and supplements the “Disclosure of Client Information to Third Parties” interpretation and the definition of confidential...
Article Ethics, integrity & professionalism
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