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Financial professionals are facing unprecedented changes in financial accounting and reporting. Economic, regulatory, and global forces are demanding higher-quality reporting while standards are in continual flux. These learning resources are designed to help you understand the knowledge and skills needed in the areas of financial accounting and reporting to appropriately serve their employers or clients.
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Viewing cyber-security through a COSO lens
This article explores a COSO report which discusses how the 2013 internal control framework can help organisations evaluate and manage cyber-risks.
Article Internal control Foundational
Achieve elite status
Describes 10 principles firms can apply toward building a winning team, from the viewpoint of a businessman and former Navy SEAL.
Article Human capital Foundational
INTEGRATED THINKING: The next step in integrated reporting
The CGMA Integrated Thinking briefing explores how Integrated Reporting (<IR>) can help drive competitive advantage.
Report Integrated reporting Foundational
How to Be a Collaborator
How can you come off as the collaborator? This blog post shares four ways to inspire collaboration or collaborative leadership.
Article Collaboration & partnering Foundational
A Strong Professional Network is an Invaluable Resource
Building strategic alliances is one key outcome of a strong, trustworthy professional network. This blog post discusses the importance of building strong networks.
Article Collaboration & partnering Foundational
How to use COSO to assess IT controls
This article shows the steps organizations can follow to understand their organization’s IT system and its controls, and assess the effectiveness of those controls.
Article IT controls Intermediate
The invisible elephant and the pyramid treasure
A transpersonal leader fully considers the needs of all stakeholders rather than their own ego. This report explores the steps to transpersonal leadership.
Report Motivating & inspiring Advanced
Accounting for Financial Instruments
This article provides background information on ASU No. 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments.
Article Financial instruments Foundational
FASB Credit Losses Standard
This video provides a brief overview of the FASB’s credit impairment standard.
Video Financial instruments Foundational
Update on Crowdfunding and Regulation A+ Rules
In this video, AICPA Technical Manager, Lisa Joseph, provides a brief overview of the Regulation Crowdfunding and Regulation A+ rules introduced under the JOBS Act.
Video Crowdfunding Foundational
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
Compilation, Review, and Preparation Standards
This page provides access to all current AICPA compilation, review, and preparation standards and interpretations.
Publication Authoritative guidance Foundational
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