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Authoritative guidance

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.

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Life and Health Insurance Entities - Audit and Accounting Guide

This resource brings you the practical, how-to accounting and auditing guidance you need to stay compliant.

Publication Authoritative guidance Intermediate

Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies - Audit and Accounting Guide

Updated for 2019, this industry standard resource offers comprehensive and reliable accounting implementation guidance for preparers.

Publication Authoritative guidance Intermediate

Analytical Procedures - Audit Guide

How-to help for analytical procedures used in audits, with requirements and practices. Also included: Guide to Audit Data Analytics, which offers more insight into how...

Publication Authoritative guidance Intermediate

Prospective Financial Information - AICPA Audit and Accounting Guide

Written by an expert author, this authoritative guide will assist practitioners with interpreting and applying the guidance related to prospective financial...

Publication Authoritative guidance Foundational

Assessing and Responding to Audit Risk in a Financial Statement Audit: Audit Guide

This guide is the definitive source for guidance on applying the core principles of the risk-based audit methodology required for all financial statement audits.

Publication Audit risk assessment Foundational

Special Considerations in Auditing Financial Instruments - Audit Guide

This guide provides an in-depth understanding of financial instruments, as well as practical how-to guidance for minimizing the risk of material misstatement when...

Publication Financial instruments Intermediate

Airlines - AICPA Audit Guide

Provides recent industry-specific accounting & auditing information and strategies covering every aspect of your engagement. Includes relevant guidance contained in...

Publication FASB financial accounting & reporting Intermediate

Professional Literature Bundle

This convenient bundle of titles gives you access to all of the auditing standards and related rules in one convenient online subscription.

Publication Authoritative guidance Intermediate

Audit and Attest Standards

This page provides access to all current AICPA audit and attest standards and interpretations.

Publication Authoritative guidance Foundational

AICPA Standards for Performing and Reporting on Peer Reviews

This document includes the Standards for Performing and Reporting on Peer Reviews updated for all changes through spring 2015.

Article Peer review 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