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2012 Practice Issues — Compilation and Review Update Module II
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2012 Practice Issues — Compilation and Review Update Module II |
 The purpose of this course is to inform the reader of the various changes proposed by the Accounting and Review Services Committee of the AICPA and practice issues surrounding compilation and review engagements. This course covers changes in SSARS Nos. 9 through 20, responsibility for fraud, internal control and going concern, representation letters for reviews, personal financial statements, using staff, compiling pro forma financial information, OCBOA financial statements, legends on financial statements, and more.
With this 8-hour course you will:
- Understand how to report on budgets
- Use personal financial statements and prescribed forms
- List the recurring deficiencies noted in peer reviews
- Apply changes to simplify the reporting process to compilation and review engagements
- Identify provisions to incorporate into engagement letters to protect the accountant against liability claims
- Discuss the independence rules found in Interpretation 101-3
- Explain the third-party privity standard used among different states
- Understand the public perception of accountants in jury trials
This course qualifies for 8 hours of Auditing CPE for CPAs and PAs.
A CPA or PA who is subject to the 24-hour A&A CPE requirement must also take an 8-hour fraud class each licensing period — beginning with the July 1, 2005, license renewal period.
Click HERE to purchase Spidell's 8-hour fraud course. |
Spidell Publishing: Experienced ... Trusted ... Connected! |
 Spidell Publishing, Inc. is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Web Site: www.nasba.org. This self-study is designed to meet the requirements for 8 hours of continuing education for the California Board of Accountancy. Basic Level. Field of Study: Auditing. Delivery Method: Self-Study. For more information regarding administrative policies, such as complaints or refunds, contact Spidell Publishing at (714) 776-7850. There are no prerequisites or advanced preparation required.
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