Description
Take an indepth look at the top issues auditors face under the professional standards update.SSARS No. 21 is a breakthrough in new accounting and financial statement presentation standards. This topic will provide a stepbystep presentation of each Section of SSARS 21 and how it can impact your performance as a CPA andor an accountant in industry, cover the new quality assurance standards promulgated by the AICPA and how CPAs and accountants are required to comply, and will present new lease and revenue accounting standards as well as the accountant’s responsibility for detecting and being alert for the warning signs of fraud.
Date: 2019-06-17 Start Time: End Time:
Learning Objectives
SSARS No. 21 Section 60: General Principles
SSARS No. 21 Section 70: Preparation of Financial Statement
SSARS No. 21 Section 80: Compilation of Financial Statements
SSARS No. 21 Section 90: Review of Financial Statements
SSARS No. 22: Compilation of Pro-Forma Financial Information
SSARS No. 23: Omnibus Statement for Accounting and Review Services
SSARS No. 24: Omnibus Statement on Standards for Accounting and Review Service on or After June 15, 2019
SQCS No. 8: Firm’s System of Quality Control
Special Circumstances: Divorce Engagements and Personal Financial Statements
Peer Review: Current Environment and AICPA Requirements
Fraud Considerations in Accounting and Audit Engagements
CPE ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.
Richard T. Balog, CPA/CFF, CIA, CGFM, DACFE-Balog + Tamburri, CPAs
