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.
Check your knowledge
Take a knowledge check to evaluate your proficiencies and find related learning resources.
Get started18 Results
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
Statement on Standards for Attestation Engagements No. 18: Clarification and Recodification
In SSAE No. 18 the attestation standards have been redrafted using drafting conventions designed to make the standards easier to read, understand, and apply.
Report Attest clarity Foundational
Five Ways Finance Pros Can Use Data to Unlock Business Opportunities
This blog post presents five suggestions to help your company gain a competitive advantage by becoming a data-centric organization.
Article Financial analysis Foundational
Auditing in the Information Age
In this archived webcast, we examine real life examples of how to transform the general ledger into an analytical tool and and more.
Webcast Continuous monitoring & governance Foundational
Avoid Potholes: For a Smooth Ride to Peer Review
This guide will help you pinpoint areas your firm might need to take a closer look at to ensure quality standards are being met.
Report Audit Intermediate
Data analytics helps auditors gain deep insight
Technology provides opportunity to test full data sets rather than just samples.
Article Data analytics Foundational
Viewing cyber-security through a COSO lens
This article explores a COSO report which discusses how the 2013 internal control framework can help organisations evaluate and manage cyber-risks.
Article Internal control Foundational
How to use COSO to assess IT controls
This article shows the steps organizations can follow to understand their organization’s IT system and its controls, and assess the effectiveness of those controls.
Article Internal control Intermediate
CPAs Guide to Developing the System Description for a SOC 1SM Engagement
This white paper focuses on the system description in a SOC 1 SM report.
Report Service organizations Intermediate
The Economics of Sustainability Initiatives
The purpose of this paper is to communicate an imperative to move from a sustainability strategy to a sustainable strategy.
Report Sustainability Advanced
Information Integrity
The purpose of this white paper is to define what information integrity means and provide context for it to users, preparers and practitioners.
Report Attestation Foundational
Exploring SSARS No. 21: A Look at Preparation, Compilation, and Review Services
This guide provides insight into the key requirements and significant changes required by SSARS No. 21 and helps you apply the new standard in your practice.
Report Preparation services Intermediate
Explore Topics
© 2022 Association of International Certified Professional Accountants. All rights reserved.