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. Any new pronouncements for Ethics, Compilations, Reviews, and Audits will be discussed as they apply to CIRAs.
CPAs with an interest in CIRA accounting and auditing issues, including those in public practice, real estate management and accounting; professional employees in the CIRA industry; residents, officers and board members; and professionals with an interest for clients, friends or relatives who are connected with CIRAs
Knowledge of the Common Interest Realty Association (CIRA) Industry