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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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Understanding the Impact of Legalized Marijuana on the CPA Profession
This roundtable webcast discusses the impact of legalized marijuana on the CPA profession and provides questions for practitioners to think about.
Video Audit Foundational
Audit and Attest Standards
This page provides access to all current AICPA audit and attest standards and interpretations.
Publication Authoritative guidance Foundational
Understanding Third-Party Verification (Comfort Letter) Requests
Requests for third party verification letters (comfort letters) are rising. Lenders, government agencies and others are looking for assurance on, or verification of, a...
Video Attestation Intermediate
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
Sustainability Accounting and Reporting - FAQ
This article provides information on sustainability accounting and reporting in the form of frequently asked questions.
Article Management reporting Foundational
Benefits and Potential Uses of XBRL
This page explains the benefits and potential uses of XBRL.
Article XBRL Foundational
SOC 2® + Additional Subject Matter
Learn about additional considerations related to SOC 2 reporting.
Article Service organizations Intermediate
SOC 1 ® Report on Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting
This page provides a summary of the purpose and types of SOC 1 reports.
Article Service organizations Foundational
SOC 2 ® Report on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality or Privacy
This page summarizes the purpose (including importance to stakeholders) and types of SOC 2 reports.
Article Service organizations Foundational
SOC 3® Trust Services Report for Service Organizations
This page provides an introduction to SOC 3® reports.
Article Service organizations Foundational
SOC Toolkit for Firms
To help firms navigate this emerging service area, the AICPA has created a number of resources in this helpful toolkit.
Article Service organizations Foundational
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