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Technical

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.

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Codification of Statements on Standards for Accounting and Review Services

This 2017 edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. These standards provide the...

Publication Authoritative guidance Foundational

Not-for-Profit Entities - Audit and Accounting Guide

The 2017 Not-for-Profit Entities - Audit & Accounting Guide covers the new FASB NFP Standard changes, financial statement examples, plus reporting donated services...

Publication FASB financial accounting & reporting Intermediate

Trust Services Criteria

Established by the AICPA Assurance Services Executive Committee, this 2017 edition presents control criteria for use in attestation or consulting engagements to...

Publication Attestation Foundational

Government Auditing Standards and Single Audits - Audit Guide

An indispensable resource for auditors performing audits of financial statements in accordance with Government Auditing Standards (Yellow Book). This guide also...

Publication Single audit requirements Intermediate

Employee Benefit Plans Industry Developments - Audit Risk Alert

This 2017 Alert will help you identify current sources of risk within EBP audit engagements, find targeted discussion on new developments, address issues auditors may...

Publication Audit risk assessment Foundational

Not-for-Profit Entities Industry Developments - Audit Risk Alert

Identify important developments affecting not-for-profit entities and the issues auditors may face as a result. In this publication, you'll find targeted discussion of...

Publication Audit Intermediate

Codification of Statements on Auditing Standards

This 2017 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving you the most up-to-date...

Publication Authoritative guidance Foundational

Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1(R)) - Guide

Considered the industry standard resource, this guide will help CPAs effectively perform service organization control engagements under SSAE No. 18, Attestation...

Publication Service organizations Intermediate

Rethinking the audit

This article explores how technological innovations are changing the way audits are performed and why auditors need to be ready to use new tools to gain insight from...

Article Audit Foundational

Engagement Essentials: Preparation, Compilation, and Review of Financial Statements

Fully updated to incorporate the changes from the recently issued SSARSs No. 22, this CPE course offers practical guidance on what distinguishes preparation,...

Course – Textbook Review Foundational

Are You Ready for Your Peer Review?

Learn about the peer review process and how to prepare for your next peer review. Discover the common areas of non-compliance and ways your firm can prepare and...

Webcast Peer review Foundational

RADAR and Audit Data Analytics Update

The AICPA is developing guidance to help with the integration of audit data analytics into the current audit process.

Webcast Data analytics Foundational