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Authoritative guidance

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

Provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures.

Publication Authoritative guidance Intermediate

Construction Contractors: Audit and Accounting Guide

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

Publication Authoritative guidance Intermediate

Annual Update for Accountants and Auditors

This webcast will help you identify and apply pronouncements, exposure drafts and other guidance recently issued in the accounting, auditing, preparation, compilation...

Webcast FASB financial accounting & reporting Foundational

Experienced Staff/New In-Charge – Research Tools

Explore the mechanics of FASB ASC (and the history of GAAP and FASB ASC) in order to understand the structure and built-in tools contained in FASB ASC in this...

Course – Online Authoritative guidance Intermediate

Employee Benefit Plans: Audit and Accounting Guide

Designed to bridge the gaps between the what, why and how to satisfy your auditor responsibilities, this guide gives you confidence when issuing your audit reports, or...

Publication Financial reporting Intermediate

AICPA Professional Standards

Your comprehensive source of professional standards and interpretations issued by the AICPA. Includes auditing and attestation, accounting and review services...

Publication Authoritative guidance Foundational

Codification of Statements on Auditing Standards

Delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving you the most up-to-date information, you need to...

Publication Authoritative guidance Foundational

PCAOB Standards and Related Rules

A comprehensive resource which offers updated staff guidance on approved PCAOB standards.

Publication Authoritative guidance Foundational

Property and Liability Insurance Entities - Audit and Accounting Guide

Covers the property and liability insurance industry, its products and regulatory issues, and related transaction cycles.

Publication Authoritative guidance Intermediate

Gaming Audit & Accounting Guide

Delivers "how-to" strategies for handling audit and accounting issues common to entities in the gaming industry.

Publication Authoritative guidance Intermediate

Entities with Oil and Gas Producing Activities - Audit and Accounting Guide

Featuring over 200 pages of invaluable guidance to help you improve your industry knowledge, fine-tune your strategies, and provide high-quality services to your clients.

Publication Authoritative guidance Intermediate

Life and Health Insurance Entities - Audit and Accounting Guide

This resource brings you the practical, how-to accounting and auditing guidance you need to stay compliant.

Publication Authoritative guidance Intermediate