About this topic
CPAs are expected to maintain a level of competence to meet the profession’s technical and ethical standards, and provide valuable services to the public, employers and clients. Based on the AICPA Competency Framework: Assurance, these learning resources are designed to help you understand the knowledge and skills necessary to perform high-quality compilation, review, attest, and audit engagements. You’ll also find resources here to support your advisory and consulting engagements.
Check your knowledge
Take a knowledge check to evaluate your proficiencies and find related learning resources.
Get started110 Results
What now? Responding to a subsequent discovery of fact
The AICPA standards help guide the appropriate response when relevant facts come to light after financial statements or audit reports have been issued.
Article Audit Foundational
Audit Data Standards Library
This page provides access to the audit data standards established by the The AICPA Assurance Services Executive Committee.
Article Data analytics Foundational
Millennial women: How to woo a new generation of employees
Millennial women make ideal employees. Read this article to learn what is needed to recruit and retain this demographic of the workforce.
Article Team building Foundational
Understanding the Impact of Legalized Marijuana on the CPA Profession
This roundtable webcast discusses the impact of legalized marijuana on the CPA profession and provides questions for practitioners to think about.
Video Audit Foundational
Understanding the SSARS 21 Clarification and Revision
A discussion on issues with respect to Statement on Standards for Accounting and Review Services (SSARS) No. 21, Statements on Standards for Accounting and Review...
Webcast Compilation Foundational
Data analytics helps auditors gain deep insight
Technology provides opportunity to test full data sets rather than just samples.
Article Data analytics Foundational
How coordination enables compliance with the group audits standard
Learn how proper coordination between the group auditor and component auditors enables compliance with the standards.
Article Audit Intermediate
New challenges in a delicate process: Difficulties presented by FASB's going-concern standard
This article examines the new going concern look-forward period, disparities with audit guidance, and a new triggering threshold.
Article Going concern Foundational
Go ahead, take the stage
This article presents dozens of tips to help CPAs shine in the public speaking spotlight.
Article Communication Intermediate
5 ways to overcome confirmation bias
Following this five-step process can help auditors avoid a common psychological trap and the risk that they will overlook important contradictory evidence.
Article Audit Foundational
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
Explore Topics
© 2025 Association of International Certified Professional Accountants. All rights reserved.