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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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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

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

Codification of Statements on Standards for Accounting and Review Services

Your complete guide to the authoritative standards and interpretations applicable to preparation, compilation, and review engagements.

Publication Authoritative guidance Foundational

Preparation, Compilation, and Review Engagements Guide

Your guide to the ARSC's latest developments for preparation, compilation and review engagements

Publication Authoritative guidance Intermediate

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

Compilation, Review, and Preparation Standards

This page provides access to all current AICPA compilation, review, and preparation standards and interpretations.

Publication Authoritative guidance 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