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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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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
Audit and Attest Standards
This page provides access to all current AICPA audit and attest standards and interpretations.
Publication Authoritative guidance Foundational
The Updated COSO Framework: A Guide to the Changes and Impacts for Your Clients and Your Practice
The guide provides an introduction to the key updates to the Framework, a look at what’s next for you and your clients, along with some ideas for services you can...
Report Internal control Intermediate
Professional Judgment
Several organizations have developed informational pieces discussing the need for professional judgment. This page provides descriptions and links to each.
Article Audit Foundational
Standards Tracker
This document provides a quick reference to recently issued standards.
Article FASB financial accounting & reporting Foundational
Levels of Authority of Standards and Other Guidance
This page outlines the three levels of authority for auditing, attestation, and preparation, compilation and review publications.
Article Authoritative guidance Foundational
Invigorate the Focus on Quality Toolkit
This toolkit contains resources to help invigorate the focus on quality in your practice
Tool Firm operations Foundational
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