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Advisory & consulting services

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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Benefits and Potential Uses of XBRL

This page explains the benefits and potential uses of XBRL.

Article XBRL Foundational

SOC 3® Trust Services Report for Service Organizations

This page provides an introduction to SOC 3® reports.

Article Service organizations Foundational

SOC Toolkit for Firms

To help firms navigate this emerging service area, the AICPA has created a number of resources in this helpful toolkit.

Article Service organizations Foundational

Understanding How Users Would Make Use of a SOC2® Report

This report provides guidance to users entities on the factors they should consider when evaluating the relationship of the controls being reported on in the SOC 2®...

Report Service organizations Foundational

SOC Toolkit for Service Organizations

​This toolkit is intended to help service organizations better understand SOC services.

Article Service organizations Foundational

Comparison of SOC 1, SOC 2 and SOC 3 Reports

This article contains a detailed comparison of SOC 1®, SOC 2® and SOC 3® Reports.

Article Service organizations Foundational