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 roundtable webcast discusses the impact of legalized marijuana on the CPA profession and provides questions for practitioners to think about.
This page provides access to all current AICPA audit and attest standards and interpretations.
Requests for third party verification letters (comfort letters) are rising. Lenders, government agencies and others are looking for assurance on, or verification of, a...
This page outlines the three levels of authority for auditing, attestation, and preparation, compilation and review publications.
This article provides information on sustainability accounting and reporting in the form of frequently asked questions.
This page explains the benefits and potential uses of XBRL.
Learn about additional considerations related to SOC 2 reporting.
This page provides a summary of the purpose and types of SOC 1 reports.
This page summarizes the purpose (including importance to stakeholders) and types of SOC 2 reports.
This page provides an introduction to SOC 3® reports.
To help firms navigate this emerging service area, the AICPA has created a number of resources in this helpful toolkit.