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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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Ethics: Critical Thinking, Case Studies, and Fraud
This webcast will explore the basic tenets of ethical behavior and use case studies to explore ethical dilemmas in various companies and organizations, with special...
Webcast Ethics, integrity & professionalism
Professional Ethics for CPAs in Business and Industry
This ethics CPE course uses multimedia and interactive case studies to provide an overview of the ethics standards that apply under the AICPA Code of Professional...
Course – Online Ethics, integrity & professionalism
Professional Ethics: 2018 Update and Refresher
Provides a brief refresher on important ethics requirements which will help ensure that your services are performed with integrity and objectivity, and, where...
Course – Online Ethics, integrity & professionalism
Real-World Business Ethics for CPAs in A&A
Explore ethical issues in the context of actual regulatory and court proceedings that were resolved both in favor of and against A&A professionals in public practice.
Conference – Virtual 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
Ethics: Non-Attest Service, Integrity, and Objectivity
Evaluating the AICPA's Code of Professional Conduct, this course offers critical guidance for handling conflicts of interest. Through interactive case studies,...
Course – Online Ethics, integrity & professionalism
Selected Topics in Professional Ethics
Describing the basic tenets of ethical and professional conduct, this course covers the principles of ethics and explains why the code is necessary and how it is...
Course – Online Ethics, integrity & professionalism
Professional Ethics: The AICPA's Comprehensive Course
Learn the most up-to-date AICPA, SEC, and GAO ethics rules. Through interactive case studies, exercises and illustrative graphics, this CPE course covers the basic...
Course – Textbook, Course – Online Ethics, integrity & professionalism
Professional Standards
Your comprehensive source of professional standards and interpretations issued by the AICPA, such as auditing and attestation, accounting & 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
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