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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This blog post discusses how the new going concern standard will help auditors plan and conduct their audits.
This article discusses the new AICPA Auditing Standards Board going concern standard.
This article examines the new going concern look-forward period, disparities with audit guidance, and a new triggering threshold.