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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This document includes the Standards for Performing and Reporting on Peer Reviews updated for all changes through spring 2015.
This page outlines the three levels of authority for auditing, attestation, and preparation, compilation and review publications.
This standard addresses a CPA firm's responsibilities for its system of quality control for its accounting and auditing practice.