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Assurance

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.

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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

Not-for-Profit Accounting and Auditing Update

Designed to prepare you for the latest accounting and auditing developments affecting not-for-profits, this course includes updates on Single Audit, Going concern,...

Course – Textbook Financial statement presentation Intermediate

Cybersecurity Fundamentals for Finance and Accounting Professionals Certificate - Webcast

November 6, 2018 - This 3-part webcast introduces key terms related to cybersecurity, the impact of digital transformation on business and how it relates to...

Webcast Risk identification & assessment Foundational

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

Attend this webcast to stay up-to-date on the latest FASB, PCAOB, ARSC and ASB standards and guidance. Learn about the effect of recently issued auditing and...

Webcast FASB financial accounting & reporting Foundational

Ethics and Professional Conduct: Updates

This webcast provides a timely update and refresher on the AICPA Code of Professional Conduct. You will review the conceptual framework and independence provisions for...

Webcast Ethics, integrity & professionalism

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

Exchange and Agency Transactions: Not-for-Profit Accounting & Financial Reporting

Learn accounting for exchange and agency transactions, including recognition, measurement, and financial statement display issues that are unique to not-for-profit...

Course – Online Exchange transaction revenue Foundational