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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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Government Auditing Standards and Single Audits - Audit Guide

Provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements.

Publication Single audit requirements Intermediate

State and Local Governments - Audit and Accounting Guide

Updated for 2019, this authoritative guide offers complete coverage of audit and accounting considerations critical for both preparers and auditors.

Publication GASB accounting requirements Intermediate

Construction Contractors: Audit and Accounting Guide

Considered the industry standard resource, this edition is packed with information on new requirements and relevant changes to the FASB Accounting Standards Codification.

Publication Authoritative guidance Intermediate

Annual Update for Accountants and Auditors

Identify and apply recently issued FASB, PCAOB, and AICPA standards and guidance.

Course – Textbook,   Course – Online Audit Foundational

Audit Staff Essentials - Experienced In-Charge/Senior

Take the next steps on your audit learning journey

Course – Online Audit Intermediate

AICPA Professional Standards

Your comprehensive source of professional standards and interpretations issued by the AICPA.

Publication Authoritative guidance Foundational

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

Technical Questions and Answers

A compilation of the popular hotline questions from your colleagues and clients.

Publication Audit Intermediate

Not-for-Profit Accounting and Auditing Update

Covers new FASB requirements and information on the latest OMB and Yellow Book developments.

Course – Textbook,   Course – Online Financial statement presentation Intermediate

Governmental Accounting and Auditing Update

Covers the latest accounting and auditing developments affecting governments and not-forprofits

Course – Textbook,   Course – Online Single audit requirements Intermediate

Are You Ready?

Covers the required elements of quality control as well as the recent changes in the public interest and the impact they have on reviewed firms.

Course – Textbook Peer review Foundational

Advanced Topics in a Single Audit

Enhance your knowledge and test in your ability to plan, perform and evaluate single audits in accordance with the requirements of the Uniform Guidance.

Course – Textbook,   Course – Online Single audit requirements Advanced