August 29, 2017


In-Person

City of Pelham Pelham Civic Complex


8 Total CPE Credits

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Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients

  • Instructor

    Michael
    Brand

Learning Objectives

  • Keep abreast of current private company standard setting activities of the PCC
  • Review recently issued accounting and non-audit attestation pronouncements
  • Understand the new SSARS No. 21 relating to the preparation of financial statements and new guidance on compilations and reviews
  • Be aware of other important guidance affecting small and medium-sized business practitioners

Major Topics

  • Private company standard setting activities
  • Small and medium-sized business related ASUs
  • Revenue recognition and leases update
  • Special purpose frameworks - Cash, modified cash, tax, and FRF for SMEsTM
  • 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
  • Other types of small and medium-sized business attest engagements - agreed-upon procedures, specified elements, financial forecasts and projections, and pro forma financial information
  • Comfort letters and other third-party verification
  • COSO's updated Internal Control-Integrated Framework
  • The AICPA's new Code of Professional Conduct

CPE Credits Available

8
Total CPE
8
Accounting & Auditing

Things to Know About This Course

Course Level

  • Update

Professional Area of Focus

  • A & A

Prerequisites

Experience in accounting and auditing

Advanced Preparation

None

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

Provider

Surgent McCoy CPE

This event has ended.