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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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Audit and Attest Standards

This page provides access to all current AICPA audit and attest standards and interpretations.

Publication Authoritative guidance Foundational

AICPA Standards for Performing and Reporting on Peer Reviews

This document includes the Standards for Performing and Reporting on Peer Reviews updated for all changes through spring 2015.

Article Peer review Foundational

Standards Tracker

This document provides a quick reference to recently issued standards.

Article FASB financial accounting & reporting Foundational

Levels of Authority of Standards and Other Guidance

This page outlines the three levels of authority for auditing, attestation, and preparation, compilation and review publications.

Article Authoritative guidance Foundational

SQCS 8, A Firm’s System of Quality Control

This standard addresses a CPA firm's responsibilities for its system of quality control for its accounting and auditing practice.

Publication Authoritative guidance Foundational