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.

Professional accounting standards

About this topic

Based on the CGMA Competency Framework, these resources allow you to focus on technical, business, people, leadership, and digital skills. All areas are underpinned by the need for ethics, integrity and professionalism. Log in and start learning today.

Manage your CPD record here.

Assess your skills

Take a self-assessment to evaluate your skills and find related learning activities.

Get started

Investment Companies - AICPA Audit and Accounting Guide

Provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures.

Publication Authoritative guidance Intermediate

Brokers and Dealers in Securities - Accounting Guide

Updated for 2019, this industry standard resource offers comprehensive and reliable accounting implementation guidance for preparers.

Publication Financial instruments 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

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

Annual Accounting and Auditing Workshop

Get up-to-date on the latest standards, including accounting, auditing, compilation, preparation, and review.

Course – Textbook Audit Foundational

Fair Value Accounting

Covers issues that arise when fair value accounting is implemented under existing FASB standards and the application of fair value measurement in the context of...

Course – Online Fair value Foundational

Not-for-Profit Entities - Audit and Accounting Guide

Your essential reference to the unique aspects of auditing for not-for-profit entities, including accounting and financial statement preparation.

Publication FASB financial accounting & reporting Intermediate

IFRS: Earnings Per Share (IAS 33)

Provides a foundational overview of IAS 33, Earnings per Share.

Course – Online Professional accounting standards Foundational

IFRS: Statements of Cash Flows (IAS 7) and Interim Reporting (IAS 34)

Provides a foundational overview of IAS 7, Statement of Cash Flows and IAS 34, Interim Reporting.

Course – Online Professional accounting standards Foundational

Property and Liability Insurance Entities - Audit and Accounting Guide

Covers the property and liability insurance industry, its products and regulatory issues, and related transaction cycles.

Publication Authoritative guidance Intermediate