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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A refresher on important ethics requirements to ensure your services are performed with integrity and objectivity, and, where required, independence.
Covers the basic tenets of ethical and professional conduct and the principles of ethics.
An overview of the ethics standards that apply under the AICPA Code of Professional Conduct to CPAs in business and industry.
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 roundtable webcast discusses the impact of legalized marijuana on the CPA profession and provides questions for practitioners to think about.
This page contains sample language which could be used to fulfill the requirement in the “Use of a Third-Party Service Provider” interpretation.
This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.