August 25, 2022


4 Total CPE Credits


Small-Business Accounting, Audit, and Attest Update

  • Instructor


Learning Objectives

  • Review recently issued accounting and non-audit attestation pronouncements, including PCC activities
  • Understand the new SSARS No. 21 relating to the preparation of financial statements and new guidance on compilations and reviews as well as changes due to SSARS No. 22, 23, and 24
  • Be aware of other important guidance affecting small and medium-sized business practitioners

Major Topics

  • Small and medium-sized business related ASUs, including recent PCC activities
  • Leases and other applicable accounting standards updates
  • Special purpose frameworks -- Cash, modified cash, and tax basis
  • Common small and medium-sized business financial statement errors and deficiencies
  • SSARS No. 21, Clarification and Recodification, including the new preparation of financial statements non-attest service as well as the impact of SSARS No. 22, 23, and 24
  • Proposed changes to applicable accounting, auditing and SSARS standards
  • Other types of small and medium-sized business attest engagements -- Examinations, reviews, and agreed-upon procedures engagements on financial forecasts and projections, and pro forma financial information

CPE Credits Available

Total CPE
Accounting & Auditing

Things to Know About This Course

Course Level

  • Update

Intended Audience

Practitioners at all levels who provide non-audit and non-attest services to small and medium-sized businesses desiring to remain up-to-date on recent pronouncements and other standard setters' activities and professional guidance



This event has ended.