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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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Not-for-Profit Entities: Checklists and Illustrative Financial Statements

Designed to assist you in preparing financial statements, this checklist contains the most comprehensive financial reporting and disclosure guidance available.

Publication Financial statement presentation Intermediate

Audit Workpapers: Documenting Field Work

In this webcast you will learn the basics of workpaper preparation--form and content--to make sure everything significant is properly documented.

Webcast Audit Foundational

Audit Workpapers: Reviewing Field Work

Review various case examples that show field work supervisors what factors to consider and steps to follow when reviewing working papers, deficiencies

Webcast Audit Foundational

Annual Update for Accountants and Auditors

This webcast will help you identify and apply pronouncements, exposure drafts and other guidance recently issued in the accounting, auditing, preparation, compilation...

Webcast FASB financial accounting & reporting Foundational

Are You Ready For Your Peer Review?

Gain an understanding of the peer review process and learn what you can do to prepare for your next peer review.

Webcast Peer review Intermediate

Construction Contractors: Accounting, Auditing, and Tax

This webcast examines the core knowledge necessary to succeed and the key issues impacting construction accounting, auditing, and taxation. Find out what new...

Webcast Audit Intermediate

Preparation, Compilation, and Review Engagements Update

Join this webcast to review the latest developments and issues relevant to preparation, compilation and review engagements.

Webcast Compilation Foundational

Codification of Statements on Auditing Standards

Delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving you the most up-to-date information, you need to...

Publication Authoritative guidance Foundational

Applying the Uniform Guidance in Your Single Audits

Gain knowledge regarding performing a compliance audit under the Uniform Guidance, including the responsibilities of both the auditee and auditor

Course – Online,   Course – Textbook Single audit requirements Intermediate

Financial Statement Reporting - Tackling Complex Disclosures

Designed to help decipher the requirements, this self-study course will assist you in writing disclosures for some of the most complex areas of accounting.

Course – Online FASB financial accounting & reporting Intermediate

Audit Staff Essentials - New Staff: Core Concepts

Level 1 of Audit Staff Essentials: Designed to build new staff’s foundational knowledge of audit concepts and techniques. Follow it with Level 2 — New...

Course – Online Audit Foundational

Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs

Offers high quality and non-authoritative advice based on calls and inquiries received by both the AICPA's Technical Hotline and the GASB Technical Inquiry System over...

Course – Online,   Course – Textbook Auditor independence Intermediate