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Top Accounting and Auditing Issues for 2019 CPE Course: Module 2 (Currently Unavailable)

CPE Credit:

6 hours for CPAs

This six CPE hour course reviews top auditing issues: Regulation S-K, Auditor Reporting Models, and SSARS 24.

This course is excluded from the following subscription programs:
Value Pass, Self-Study Package, Webinar Package, Self-Study & Webinar Package, and Firm Package.

Publication Date: August 2018

Designed For
CPAs, Tax Professionals

Topics Covered

Regulation S-K
Auditor Reporting Models
Independent Auditor's Report
Professional standards that involve new preparation, compilation and review, standards for 2018, including SASs, the new SSARS 22, 23, and 24 standards that relate to Pro Forma Financial Statements, Compilations, Reviews, changes to reporting models, and other updates
New releases from the FASB's Private Company Council (PCC) and the PCC status
Revenue Recognition issues for the future and how they will affect financials

Learning Objectives

Identify key history as it relates to Regulation S-K
Understand requirements of Regulation S-K that are applicable to common SEC forms
Identify some of the key guidance throughout Regulation S-K
Recognize current developments related to Regulation S-K
Understand selected new auditor reporting models
Identify key audit matters in the independent auditor's report
Recognize the new form and content of modifications to the opinion in the independent auditor's report
Identify anticipated changes to auditor reporting
Identify the requirements of revised SSARS 21, 22, and 23
Recognize the revised compilation and review report requirements of SSARS 24

Level
Update

Instructional Method
Self-Study

NASBA Field of Study
Auditing (6 hours)

Program Prerequisites
Basic knowledge of auditing principles.

Advance Preparation
None

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