Financial professionals are facing unprecedented changes in financial accounting and reporting. Economic, regulatory, and global forces are demanding higher-quality reporting while standards are in continual flux. These learning resources are designed to help you understand the knowledge and skills needed in the areas of financial accounting and reporting to appropriately serve their employers or clients.
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This blog post discusses three steps to take to maintain independence in a nonattest engagement when you believe attest services will be needed in the future.
This nonauthoritative tool is designed to assist members in understanding the independence requirements related to providing nonattest services.
This roundtable webcast discusses the impact of legalized marijuana on the CPA profession and provides questions for practitioners to think about.
This page contains sample language which could be used to fulfill the requirement in the “Use of a Third-Party Service Provider” interpretation.
This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.
The AICPA Code of Professional Conduct provides guidance and rules to all members in the performance of their professional responsibilities.
This document includes FAQs and sample case studies to assist members in understanding the “Network and Network Firms” interpretation.
This page presents additional guidance related to the Networks and Network Firms interpretation of the AICPA Code of Professional Conduct.