Surgent's Accounting, Audit, and Attest Update for Practitioners with Small-Business Clients (Self-Study)

Code: JSDLSMBP

Date Valid for one year from purchase date
Format Self-Study (Downloadable PDF)
CPE credits CPE 8.0
Field(s)
of study
Accounting - Technical (4.0)
Auditing - Technical (4.0)
Fees
Standard member fee $125.00
checkmarkStandard nonmember fee $125.00

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Description

Specifically tailored for practitioners who do not perform audits, but provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, compilation, and review standards, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the material in practice.

Who should take this program?

Practitioners at all levels who provide non-audit and non-attest services to small and medium-sized businesses desiring to remain up-to-date on recent pronouncements and other standard setters activities and professional guidance

Major subjects

  • Private company standard setting activities
  • Small and medium-sized business related ASUs
  • Revenue recognition and leases update
  • Special purpose frameworks -- Cash, modified cash, and tax basis
  • Common small and medium-sized business financial statement errors and deficiencies
  • SSARS No. 21, Clarification and Recodification, including the new preparation of financial statements non-attest service as well as the impact of SSARS No. 22 and 23
  • Other types of small and medium-sized business attest engagements -- examinations, reviews and agreed-upon procedures engagements on financial forecasts and projections, and pro forma financial information
  • Other third-party verification engagements

Learning objective(s)

  • Keep abreast of current private company standard setting activities of the PCC
  • Review recently issued accounting and non-audit attestation pronouncements
  • Understand the new SSARS No. 21 relating to the preparation of financial statements and new guidance on compilations and reviews as well as changes due to SSARS No. 22 and 23
  • Be aware of other important guidance affecting small and medium-sized business practitioners

Notes:

Course code Code JSDLSMBP
Sponsor Surgent
NASBA ID#: 103212
Level Update
Format Self-Study (Downloadable PDF)
Prerequisites Prereq. Experience in accounting and auditing
Advance
prep
None