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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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Yellow Book: Government Auditing Standards

An excellent baseline of information for accountants planning or conducting engagements in accordance with Generally Accepted Government Auditing Standards (“Yellow...

Course – Online,   Course – Textbook Yellow Book requirements Foundational

Annual Accounting and Auditing Workshop

This comprehensive, two-day CPE course, updates you on the latest standards, including accounting, auditing, compilation, preparation, and review, and provides the...

Course – Textbook,   Course – Online Audit Foundational

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

When to Conduct Audits Under PCAOB Standards and GAAS

This article clarifies when it is appropriate to conduct audits under PCAOB standards and under generally accepted auditing standards (GAAS).

Article Audit 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

Practice Tips and Advice for an Effective Quality Control System

​This report focuses on some common issues and misconceptions related to the application of the AICPA Quality Control Standards.

Report Audit Intermediate

Initial Audits: Addressing Unique Challenges and Risks

​This report discusses the client engagement acceptance process, evidence matters, and reporting matters related to initial audits.

Report Audit Intermediate

Meaningful Analytics and Inquiries Indispensable in a Review Engagement

This report focuses on the common misconceptions and pitfalls when performing analytical procedures in a review engagement.

Report Review Intermediate

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