October 23, 2023


4 Total CPE Credits


Webinar (CA): Lease Implementation for Private Entities 2023

  • Instructor

    Eugene Ristaino

Learning Objectives

• Relevant considerations regarding the implementation of the new standard in upcoming audits and review, particularly for privately-owned companies
• Evaluating whether leases have been recorded in conformity with the applicable financial reporting framework
• Auditing transition adjustments and disclosures
• Considering internal control over financial reporting
• Identifying and assessing fraud risks
• Evaluating whether the financial statements include the required disclosures regarding leasing transactions
• Determine the impact on ratios and financial relationships that will be impacted by the new standard

Major Topics

• Analysis of requirements for lease accounting under ASC 842, including detailed schedules showing journal entries and computations
• Analysis of internal control and fraud risk aspects
• Identification of high-risk areas of lease accounting and reporting
• Suggested audit and review procedures for identified risks

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic



Advanced Preparation

This webinar is produced by CalCPA. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.

Intended Audience

Accountants and auditors will be able to adequately plan their audit and review engagements regarding the appropriate procedures to be performed to determine their clients’ compliance with the applicable requirements regarding adopting the Lease standard. Internal Accountants can better understand their company's needs to implement the Lease standard.


California CPA Education Foundation

Register For This Event

  • COCPA Member

    $ 159 159
  • COCPA Non-Member

    $ 209 209
    Your Price

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