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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
Understanding the SSARS 21 Clarification and Revision
A discussion on issues with respect to Statement on Standards for Accounting and Review Services (SSARS) No. 21, Statements on Standards for Accounting and Review...
Webcast Compilation Foundational
Compilation, Review, and Preparation Standards
This page provides access to all current AICPA compilation, review, and preparation standards and interpretations.
Publication Authoritative guidance Foundational
Exploring SSARS No. 21: A Look at Preparation, Compilation, and Review Services
This guide provides insight into the key requirements and significant changes required by SSARS No. 21 and helps you apply the new standard in your practice.
Report Preparation services Intermediate
Introduction to SSARS No. 21
Michael Glynn provides an overview of SSARS 21.
Video Compilation 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
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