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Hot Topics in A&A (SMAA09/22)

Event Description

2021 is proving to be a year with lots of considerations. This course will hit on the hot topics of 2021. We’ll start with a review of the auditor’s report changes that will be effective in December 2021. We’ll then look at the hot area of risk assessment from the perspective of common audit deficiencies as well as what is coming down the pike! It wouldn’t be a hot topic without a review of leases which while postponed will take some time to implement so getting an early start is crucial. We’ll close with a review of the ASUs effective for calendar year ends so you can be ready to close your books for 2021!

Designed For

Practitioners and members in industry responsible for accounting and financial reporting


  • Identify the key financial reporting changes of the leases standards
  • List standards that will be effective for 2021 calendar year ends
  • Recognize changes to the auditor’s report
  • Perform a risk assessment compliant with the standards
  • Define a lease under Topic 842


Prior experience with GAAP and GAAS