A Review of AU-C Section 240 and the New NOCLAR Rules (Completed)
Date: Tuesday, September 19, 2023
Instructor: Robert K Minniti
| Begin Time: |
11:00am Pacific Time
12:00pm Mountain Time
1:00pm Central Time
2:00pm Eastern Time |
| CPE Credit: |
2 hours for CPAs |
|
SEC whistleblower reports are on the rise, auditors need to understand the requirements of AU-C Section 240 when planning and performing audits. Additionally the AICPA has updated its Code of Professional Conduct to include reporting requirements for noncompliance with laws and regulations (NOCLAR). This course is designed to review the auditors requirements for finding and reporting fraud and noncompliance, including ethical issues, when conducting an audit.
This course would be appropriate for CPAs, CFEs, CMA, CIAs, CFFs, MAFF, CGMAs, CFOs, CEOs, internal auditors, external auditors and others involved in the audit process.
Topics Covered
- What are the new NOCLAR Rules
- Identifying fraud risks
- Whistleblower programs
- What is AU-C Section 240
Learning Objectives
- Identify the requirements of AU-C Section 240
- Identify the new NOCLAR requirements
Level
Basic
Instructional Method
Group: Internet-based
NASBA Field of Study
Auditing (2 hours)
Program Prerequisites
None
Advance Preparation
None
