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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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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