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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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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
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
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.
Tool Ethics, integrity & professionalism
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