This course covers recently issued accounting and financial statement reporting standards from the Financial Accounting Standards Board. Key implementation challenges and experiences from public company filings will be identified. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this presentation, you will be able to...
- Stay in compliance with ethics requirements
- Recall recent standard-setting projects and changes to the AICPA Code of Professional Conduct
- Analyze the regulatory requirements created by other state boards of accountancy, the National Association of State Boards of Accountancy, and recent regulatory initiatives
- Apply these standards in practice.
Major Topics
The major topics covered in this class include:
- Basic requirements included in AR-C Section 60, General Principles; AR-C Section 70, Preparation of Financial Statements; AR-C Section 80, Compilation Engagements; and AR-C Section 90, Review of Financial Statements.
- New requirements included in SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions.
- Common peer review findings.
- Practice tips for high-quality engagements.