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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.
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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
Qualitative considerations for allocating materiality to components in a group audit
There is a lot to consider when evaluating the allocation of materiality to components in a group audit. This article discusses some of the details.
Article Audit Intermediate
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
Embracing the automated audit
Technology is changing the way audits are being performed, with greater access to data but also more data to sort through. Auditors can remain efficient and effective...
Article Data analytics Foundational
The scoop on group audits: You may have them, even though you think you don’t
This article covers consideration of when the group audit standard applies and how this can be determined.
Article Audit Foundational
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
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
Audit and Attest Standards
This page provides access to all current AICPA audit and attest standards and interpretations.
Publication Authoritative guidance Foundational
Compilation, Review, and Preparation Standards
This page provides access to all current AICPA compilation, review, and preparation standards and interpretations.
Publication Authoritative guidance Foundational
Exploring SSARS No. 21: A Look at Preparation, Compilation, and Review Services
This guide provides insight into the key requirements and significant changes required by SSARS No. 21 and helps you apply the new standard in your practice.
Report Preparation services Intermediate
Introduction to SSARS No. 21
Michael Glynn provides an overview of SSARS 21.
Video Compilation Foundational
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