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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This Guide is designed to help you understand independence requirements under the 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.