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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Get startedAn overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry.
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...
A refresher on ethics rules issued by the AICPA, PCAOB, and GAO.
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...
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...
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,...
Your comprehensive source of professional standards and interpretations issued by the AICPA. Covers auditing and attestation, accounting and review services...
This article outlines the independence considerations relevant when performing nonattest services.
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.
This nonauthoritative tool is designed to assist members in understanding the independence requirements related to providing nonattest services.
This article shares five principles of high-quality ethics and compliance programmes.
This roundtable webcast discusses the impact of legalized marijuana on the CPA profession and provides questions for practitioners to think about.