This program is structured to provide an update of relevant standards for the CPA practitioner or management personnel to consider when preparing and/or auditing financial statements or other associated attestation activities of financial information, concentrating on those standards that mostly impact private entities.
Learning Objectives
• Determine and analyze recently issued FASB Accounting Standards Updates
• Identify and analyze recently issued AICPA Audit Standards
• Recognize changes to the AICPA SSARS and Attestation Standards
Major Topics
• Highlights of recently issued mainstream FASB updates (ASUs)
• Analysis of PCC accounting standards for private companies
• Discussion and analysis of recently issued auditing standards (GAAS) and Attestation Standards (SSAE)
• Discussion and analysis of recently issued SSARS standards
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