Accounting professionals in public practice, industry, government, and education who deal with nonpublic entities.
About the Author:
Cecil “Pat” Patterson Jr., CPA
Patterson CPA Group, Inc.
Ponte Vedra Beach, FL
Accounting and Auditing
Florida Institute of CPAs
$35.00 members, $45.00 non-members
CPE Credit: 2 Accounting and Auditing
NASBA Field of Study:
Prerequisite: Experience in Accounting and Auditing. The Accounting and Auditing Update for Professionals (Part 1) course is recommended.
Advance Preparation: None
Related Courses: Accounting and Auditing Update for Professionals (Part 1) (AAU1-OL13)
Learning Objectives: After viewing this presentation, participants will be able to:
- Interpret the key provisions of SSARS 19.
- Discuss the new provisions regarding supplementary information for compilations and reviews contained in AR Sections 9080 and 9090.
- State the latest guidelines with regard to management functions and independence within compilations and reviews.
Learn about the new 2013 accounting and auditing professional standards and review selected standards from 2012 including:
- SSARS update (includes SSARS 19, new engagement letters, new reports, and review representation letters specified in SSARS 15-19)
- Elements of a compilation and review engagement
- New Interpretations and an update on the international compilation and review standards
- Changes to documentation standards required by SAS 103, Audit Documentation, SSARS 19, and other requirements
- Quality Control Standards (SQCS 8) and its requirements
- Peer Review update
You will receive 2 emails after registering for this course. One email will contain the receipt for your course purchase, the other from firstname.lastname@example.org providing you with instructions on how to log onto the course.