2025 Auditing Standards for CPAs: Fall Update
Date: Monday, October 13, 2025
Instructor: Pat Patterson
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs |
|
This Session reviews new pronouncements, proposals, and issues from the AICPA's Auditing Standards Board (ASB) up to the date of the presentation. This course informs participants of the latest issues from the ASB and the AICPA for private entities including disclosures and materiality
New and revised audit standards, attestation standards, audit and attestation interpretations and other new pronouncements about auditing from the AICPA are discussed.
Any newly released auditing and/or attestation issues from the AICPA are visited as deemed appropriate.
Who Should Attend
Professionals in public practice, business, industry, government, and education who deal with nonpublic entities and wish to stay current on professional standards pertaining to auditing should attend.
Topics Covered
- Any Updates on recently issued Auditing Standards Board SASs from the AICPA are discussed as well as SAS 147 and NOCLAR.
- An Update on recent Auditing Standards Board SSAEs on Attestation Engagements from the AICPA as relates to Quality Management is set forth.
- A detailed explanation of SAS 145 and SAS 146 is presented to clarify their importance to the profession.
- Any Update on other related auditing issues as deemed timely and relevant is presented.
Learning Objectives
- Recognize the auditing pronouncements that impact private companies from the Auditing Standards Board (ASB) of the AICPA
- Recognize any new auditing standards recently issued and review the Auditing Standards that are substantive
- Recognize the statements regarding Statement of Quality Management Standards (QMS)
- Identify correct statements with respect to AU-C Section 570
- Recognize which SSAE resulted in the completion of the AICPA ASB's Clarify Project
- Recognize and identify new requirements and elements with respect to a firm's system of Quality Management (SQM) based on the new requirements of Quality Management (QM) standards
Level
Update
Instructional Method
Group: Internet-based
NASBA Field of Study
Auditing (2 hours)
Program Prerequisites
Basic understanding of auditing and attestation standards.
Advance Preparation
None
