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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: 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
AICPA Code: Ethics in Practice
Join this webcast to review how ethics applies to you as a CPA and why it's important to have a code of ethics. Learn how to find what you need in the AICPA Code of...
Webcast Ethics, integrity & professionalism
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.
Webcast 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
Independence
This CPE course uses interactive case studies to teach you and your staff the AICPA, SEC, PCAOB and GAO independence rules in an inventive and creative way.
Course – Online 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
Real-World Business Ethics for CPAs in A&A
This CPE course provides case studies drawn from real-life situations to help CPAs in audit and accounting become proactive in risk management.
Course – Online Ethics, integrity & professionalism
Ethics: Non-Attest Service, Integrity, and Objectivity
This CPE course discusses the revised AICPA Code of Professional Conduct, emphasizing the two cornerstones - integrity and objectivity.
Course – Online Ethics, integrity & professionalism
Professional Ethics: 2017 Update and Refresher
This CPE course will update you on the new and revised ethical requirements that have been adopted during the past year or were being proposed or considered at the...
Course – Online Ethics, integrity & professionalism
Selected Topics in Professional Ethics
AICPA members are required to uphold the Institute's Code of Professional Conduct. This CPE course describes the basic tenets of ethical and professional conduct,...
Course – Online Ethics, integrity & professionalism
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
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