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|Instructional Method||Advanced Preparation||Program Prerequisites||Field Of Study|
|Group Internet Based||NONE||NONE||Accounting/Auditing|
|Experience Level||Course ID||CPE Credits||Author|
With the complexity of a fast paced business environment and continued emphasis by regulators on preventing and detecting improper financial reporting, it is important that CPAs remain current regarding the accounting guidance and regulations affecting their daily functions and professional responsibilities.
This course will consider several areas of accounting and auditing guidance and resources. The FASB’s Accounting Standards Codification is the source of U.S. GAAP to be applied to nongovernmental entities. The content and organization of the Codification will be reviewed in order for CPAs to effectively access and research the proper accounting standards. The sections of the Sarbanes-Oxley Act addressing oversight, the Public Company Accounting Oversight Board and internal controls over financial reporting will be reviewed along with the auditing standards issued by the PCAOB. The activities of the Private Company Council and the guidance issued by the Council will also be outlined.
Who Should Attend:
• Identify the reference format used in the FASB’s Accounting Standards Codification.
• Recognize the importance of the internal control and corporate governance provisions of the Sarbanes-Oxley Act.
• Identify the auditing standards issued by the PCAOB.
• Identify the standard setting process for private companies.
|Event End Date||12-13-2018|