This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Technical

About this topic

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.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

Purchasing, Inventory, and Cash Disbursements: Common Frauds and Internal Controls

Learn how to analyze existing controls and consider or implement new controls to more effectively and efficiently address the needs of your organization.

Webcast Internal control Intermediate

Health Care Entities - Audit and Accounting Guide

Considered the industry’s standard resource, this guide will help you to understand the complexities of the specialized accounting and regulatory requirements of the...

Publication Authoritative guidance Intermediate

Annual Update for Accountants and Auditors

Covers relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, compilation, preparation and review arenas.

Course – Online Audit Foundational

Applying the Risk Assessment Standards to Ensure a Quality Audit

This 2016 CPE course teaches auditors how to utilize a risk-based approach within their engagements to enhance audit quality.

Course – Online Audit risk assessment Foundational

Investment Companies - AICPA Audit and Accounting Guide

This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures.

Publication Authoritative guidance Intermediate

Depository and Lending Institutions: Banks and Savings Institutions, Credit Unions, Finance Companies, and Mortgage Companies - Audit and Accounting Guide

Updated for 2018, this industry standard resource offers clear and practical guidance of audit and accounting issues such as: transfers and servicing, troubled debt...

Publication Authoritative guidance Intermediate

Accounting and Auditing Update

Stay up to date on the latest FASB, PCAOB, ARSC and ASB standards and guidance. Our recurring updates cover recently issued auditing and attestation standards and what...

Webcast FASB financial accounting & reporting Foundational

Construction Contractors: Audit and Accounting Guide

Considered the industry standard resource, this 2018 edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards...

Publication Authoritative guidance Intermediate

AICPA Technical Reviewer Ongoing Training Course

Covers the responsibilities of technical reviewers and addresses frequently asked questions and issues encountered by experienced technical reviewers.

Course – Online Peer review Foundational

Net Assets: Not-for-Profit Accounting & Financial Reporting

Covering the basics of net asset classification, this CPE course covers donor-imposed restrictions and identifying when they may be implied, financial statement...

Course – Online Financial statement presentation Foundational

Revenue from Contributions: Not-for-Profit Accounting & Financial Reporting

Learn the core principles for not-for-profit revenue recognition and measurement of contributions through real world scenarios.

Course – Online Revenue recognition Foundational

Financial Statement Presentation: Not-for-Profit Accounting & Financial Reporting

Learn the basic reporting requirements, note disclosures and presentation formats that are available to NFPs.

Course – Online Financial statement presentation Foundational