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A&A Update (LIVESTREAM) (LIAA07/22)

Event Description

This course will look at the recent activities of FASB. We’ll cover standards effective in the current year. We’ll then switch gears and discuss standards issued by the Auditing Standards Board and the Accounting & Review Services Committees of the AICPA. We’ll look at the impact of the new standards and how you can prepare to implement them in a practical way.

Objectives

Attendees will be able to:

  • Describe recently issued changes to US GAAP
  • Prepare an audit report compliant with SAS 134 and 136
  • Define materiality under US GAAP and US GAAS

Major Subjects

  • Recently issued Accounting Standard Updates (ASUs)
  • The new auditors report (SAS 134)
  • Employee Benefit Plan Audits (SAS 136)
  • Materiality