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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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Professional Ethics for Members in Business
An overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry.
Course – Online Ethics, integrity & professionalism
Ethics and Professional Conduct: Updates
Join our webcast to get a timely refresher on the AICPA Code of Professional Conduct and review the conceptual framework and independence provisions for nonattest...
Webcast Ethics, integrity & professionalism
Professional Ethics: 2019 Update and Refresher
A refresher on ethics rules issued by the AICPA, PCAOB, and GAO.
Course – Online Ethics, integrity & professionalism
Ethics in Practice: AICPA Code and Real Life Applications
This webcast details what you need out of the AICPA Code of Professional Ethics. You will explore the various ethical pronouncements and changes occurring in the...
Webcast Ethics, integrity & professionalism
Independence
Through interactive case studies, exercises and illustrative graphics, you will learn the most up-to-date AICPA, SEC, PCAOB and GAO rules, including those adopted...
Course – Online Ethics, integrity & professionalism
Professional Ethics: The American Institute of Certified Public Accountants' Comprehensive Course
Learn the most up-to-date AICPA, SEC, and GAO ethics rules in an inventive and creative way. Through interactive case studies, exercises and illustrative graphics,...
Course – Textbook, Course – Online Ethics, integrity & professionalism
AICPA Professional Standards
Your comprehensive source of professional standards and interpretations issued by the AICPA. Covers auditing and attestation, accounting and review services...
Publication Authoritative guidance Foundational
Maintaining independence with nonattest services
This article outlines the independence considerations relevant when performing nonattest services.
Article Ethics, integrity & professionalism
3 Steps to Maintain Independence When Preparing Financial Statements
This blog post discusses three steps to take to maintain independence in a nonattest engagement when you believe attest services will be needed in the future.
Article Ethics, integrity & professionalism
Nonattest Services Toolkit
This nonauthoritative tool is designed to assist members in understanding the independence requirements related to providing nonattest services.
Tool Ethics, integrity & professionalism
5 principles of high-quality ethics and compliance programmes
This article shares five principles of high-quality ethics and compliance programmes.
Article Ethics, integrity & professionalism
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
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