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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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Codification of Statements on Standards for Attestation Engagements

This 2020 edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format,...

Publication Authoritative guidance Foundational

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

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

Prospective Financial Information - AICPA Audit and Accounting Guide

Written by an expert author, this authoritative guide will assist practitioners with interpreting and applying the guidance related to prospective financial...

Publication Authoritative guidance 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

Professional Literature Bundle

This convenient bundle of titles gives you access to all of the auditing standards and related rules in one convenient online subscription.

Publication Authoritative guidance Intermediate

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

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