Assurance Services Competency Framework

The AICPA Competency Framework: Assurance Services is designed to help CPAs understand the knowledge and skills necessary to perform high-quality audit, attestation, review, compilation and preparation engagements. The framework is underpinned by the need for objectivity, integrity and ethical behavior and includes a commitment to continuously acquire new skills and knowledge. The technical competencies are organized into five core skill sets: Client Acceptance; Engagement Planning; Engagement Analysis or Testing; Concluding the Engagement; and Guiding Principles. The Framework then identifies specific skills within each of the above core skill sets. The skills for each core skill set are provided for those at the foundational, intermediate, advanced and expert levels. Download the free AICPA Competency Framework: Assurance Services.