CIRA: A&A Update Webcast Replay

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Overview

4 Credits
ONLINE

Do you need a quick review of the most difficult and frequently found accounting and auditing issues in Common Interest Realty Associations (CIRAs)? This program reviews audit reports for year-end 12-31-2012, SSARS 19 engagement letters, reporting, reserve and turnover situations for residential and commercial condominium associations (condos) and homeowners' associations and covers Florida statutes for Homeowners' Associations (HOAs).

Objectives

To provide participants with an accelerated refresher and review examination of the most difficult and frequently found accounting and auditing issues in Common Interest Realty Associations (CIRAs). These issues include SSARS 19 reporting, reserve and turnover situations for residential and commercial condominium associations (condos) and homeowners' associations. The newly issued state statutes for Homeowners' associations (HOAs) regarding reserves and turnovers will also be covered

Note this course is also being broadcast live as a webcast.

Major Topics

  • Update on professional pronouncements and standards that directly relate to CIRAs. These pronouncements and standards include FASB Statements (the Codification References) and other accounting matters
  • Clarified SASs and other auditing standards including the audit report,  SSARS (including SSARS 19) and other related compilation and review standards, OCBOA and interim situations, professional ethics and related matters, state statutes and rules updates and analysis
  • Common property accounting, reporting and disclosure issues
  • Future repairs and replacement accounting (reserve issues) such as financial statement reporting, note disclosure and reserve methods (including pooling method)
  • Audit, review and compilation considerations for engagement management, audit programs, practice aids, disclosures and fund reporting
  • Documentation issues from SSARS 19 and related documentation
  • Turnover and transition problems
  • Tax matters relating to accounting issues
  • Related case studies, exhibits and examples
  • Other issues as deemed timely and applicable

Designed For

All  Florida CPA licensees

Prerequisite

Knowledge of Common Interest Realty Association (CIRA) Industry
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