This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.

Ethics, integrity & professionalism

About this topic

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.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

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

Sample Client Disclosure Language for Outsourcing Rules

This page contains sample language which could be used to fulfill the requirement in the “Use of a Third-Party Service Provider” interpretation.

Article Ethics, integrity & professionalism

AICPA Plain English Guide to Independence

This Guide is designed to help you understand independence requirements under the AICPA Code of Professional Conduct.

Report Ethics, integrity & professionalism

AICPA Code of Professional Conduct

The AICPA Code of Professional Conduct provides guidance and rules to all members in the performance of their professional responsibilities.

Tool Ethics, integrity & professionalism

Frequently Asked Questions: General Ethics Questions

This page contains frequently asked questions on general ethics topics. .

Article Ethics, integrity & professionalism

Frequently Asked Questions: Nonattest Services

This page includes frequently asked questions related to nonattest services.

Article Ethics, integrity & professionalism

Frequently Asked Questions and Sample Case Studies: Network Firms

​This document includes FAQs and sample case studies to assist members in understanding the “Network and Network Firms” interpretation.

Article Ethics, integrity & professionalism

Conceptual Framework Toolkit for Independence

This toolkit assists members in the implementation of the Independence Conceptual Framework.

Tool Ethics, integrity & professionalism