Event Description

Both public and private CPAs must be up-to-date on changes to various potentially relevant standards, including: U.S. GAAP, audits of nonissuers, compilations and reviews. This module provides recent and proposed changes to relevant professional and regulatory standards.

Designed For

Accountants with responsibilities requiring knowledge of changing accounting and auditing standards

Objectives

  • Discuss changes to U.S. GAAP, including changes specific to nonpublic business entities
  • Describe the most important considerations for implementing new U.S. GAAP
  • Explain changes to Statements on Auditing Standards (SASs) and other relevant attest-related activity

Major Subjects

  • U.S. GAAP modifications specific to nonpublic business entities
  • FASB Accounting Standards Updates with open effective dates, including revenue recognition and leases
  • Recently issued Clarified Auditing Standards
  • Other relevant matters

Prerequisites

Experience on complex audit engagements

Instructions

None

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