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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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.