These learning resources are designed to enhance the competency and development of not-for-profit professionals, including staff and stakeholders of not-for-profit entities and the firm practitioners who serve them.
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Covers the basic tenets of ethical and professional conduct and the principles of ethics.
A refresher on important ethics requirements to ensure your services are performed with integrity and objectivity, and, where required, independence.
An overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry.
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.
This document includes FAQs and sample case studies to assist members in understanding the “Network and Network Firms” interpretation.
The AICPA Professional Ethics Division has compiled this list of quality issues found in investigations of government and not-for-profit entities audits.
The AICPA Code of Professional Conduct provides guidance and rules to all members in the performance of their professional responsibilities.