This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.


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.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

Annual Accounting and Auditing Workshop

Revenue recognition, leases, financial instruments, SAS No. 132 and other essential industry changes – we cover them all with practical applications to help you...

Course – Textbook,   Course – Online Audit Foundational

Yellow Book: Government Auditing Standards

An excellent baseline of information for accountants planning or conducting engagements in accordance with Generally Accepted Government Auditing Standards (“Yellow...

Course – Online,   Course – Textbook Yellow Book requirements Foundational

Statement on Standards for Attestation Engagements No. 18: Clarification and Recodification

In SSAE No. 18 the attestation standards have been redrafted using drafting conventions designed to make the standards easier to read, understand, and apply.

Report Attest clarity Foundational

Accounting for the Sustainability Cycle: How the Accounting Profession Can Add Value to Sustainability-Oriented Activities

The purpose of this paper is to motivate accounting practitioners to become actively involved in business sustainability and accounting’s role in its evolution.

Report Sustainability Intermediate

Understanding the Impact of Legalized Marijuana on the CPA Profession

This roundtable webcast discusses the impact of legalized marijuana on the CPA profession and provides questions for practitioners to think about.

Video Audit Foundational

Avoid Potholes: For a Smooth Ride to Peer Review

This guide will help you pinpoint areas your firm might need to take a closer look at to ensure quality standards are being met.

Report Peer review Intermediate

What to Know About Third Party Verification Letters (Often Referred to as Comfort Letters)

This article outlines common requests CPAs have been receiving regarding verifications.

Article Attestation Intermediate

Third-Party Verification Requests

This paper outlines the requests to which CPAs can respond and can help CPAs explain to requesters why a request for information might be declined.

Article Attestation Intermediate

Illustrative Type 2 SOC 2 SM Report with the Criteria in the Cloud Security Alliance (CSA) Cloud Controls Matrix (CCM)

This page includes an illustrative SOC 2® Report to assist CPAs in reporting on the suitability of the design and operating effectiveness of a service organization’s...

Article Service organizations Intermediate

Third-Party Verification Letters: Questions and Answers

This article includes technical questions and answers that provide clarification on the many issues relating to third party verification letters.

Article Attestation Intermediate

The Economics of Sustainability Initiatives

The purpose of this paper is to communicate an imperative to move from a sustainability strategy to a sustainable strategy.

Report Sustainability Advanced

Information Integrity

The purpose of this white paper is to define what information integrity means and provide context for it to users, preparers and practitioners.

Report Attestation Foundational