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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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Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course
Covers the basic tenets of ethical and professional conduct and the principles of ethics.
Course – Online, Course – Textbook Ethics, integrity & professionalism
AICPA Professional Standards
Your comprehensive source of professional standards and interpretations issued by the AICPA.
Publication Authoritative guidance Foundational
Professional Ethics: 2020 Update and Refresher
A refresher on important ethics requirements to ensure your services are performed with integrity and objectivity, and, where required, independence.
Course – Online Ethics, integrity & professionalism
Independence
Learn the most up-to-date AICPA, SEC, PCAOB and GAO rules, including those adopted under the Sarbanes-Oxley Act.
Course – Online Ethics, integrity & professionalism
Professional Ethics for Members in Business
An overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry.
Course – Online Ethics, integrity & professionalism
Maintaining independence with nonattest services
This article outlines the independence considerations relevant when performing nonattest services.
Article Ethics, integrity & professionalism
3 Steps to Maintain Independence When Preparing Financial Statements
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.
Article Ethics, integrity & professionalism
Nonattest Services Toolkit
This nonauthoritative tool is designed to assist members in understanding the independence requirements related to providing nonattest services.
Tool Ethics, integrity & professionalism
5 principles of high-quality ethics and compliance programmes
This article shares five principles of high-quality ethics and compliance programmes.
Article Ethics, integrity & professionalism
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
Sample Client Disclosure Language for Outsourcing Rules
This page contains sample language which could be used to fulfill the requirement in the “Use of a Third-Party Service Provider” interpretation.
Article Ethics, integrity & professionalism
AICPA Plain English Guide to Independence
This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.
Report Ethics, integrity & professionalism
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