Surgent's Accounting, Audit, and Attest Update for Practitio (SMBP-DN)

Available Anytime |


Specifically tailored for practitioners who do not perform audits, but provide other attest and non-attest services to small- and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, compilation, and review standards, as well as other professional guidance impacting small- and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the material in practice.


Standard Registration: $125.00 Member / $225.00 Non-Member

Major Topics

  • Private company standard setting activities
  • Small- and medium-sized business related ASUs
  • Revenue recognition and leases update
  • Special purpose frameworks -- Cash, modified cash, and tax basis
  • Common small- and medium-sized business financial statement errors and deficiencies
  • SSARS No. 21, Clarification and Recodification, including the new preparation of financial statements non-attest service as well as the impact of SSARS No. 22 and 23
  • Other types of small- and medium-sized business attest engagements -- examinations, reviews and agreed-upon procedures engagements on financial forecasts and projections, and pro forma financial information
  • Other third-party verification engagements


Course Code:

Surgent McCoy CPE, LLC

Who should attend?
Practitioners at all levels who provide non-audit and non-attest services to small- and medium-sized businesses desiring to remain up-to-date on recent pronouncements and other standard setters activities and professional guidance