Courses

Surgent's AICPA Update - Download

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Member Price: $49.00 Non-Member Price: $79.00

Developer:: SURGENT MCCOY SELF-STUDY CPE, LLC
CPE Credits:: Accounting: 1.00, Auditing: 1.00
Fields of Study:: Accounting, Auditing
Level:: Basic

Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of recently issued AICPA auditing and attest standards that will be effective for December 31, 2022 audits and beyond.

Next, the course will review ethics interpretations recently issued by the Professional Ethics Executive Committee and review the current status of the AICPA's proposed Statements on Quality Control Standards.

Objective

Identify the key aspects of SASs that will be effective for December 31, 2022 engagements
Recall the basic provisions of SAS Nos. 142–145, effective for 2023 year-end audits
Review recently issued ethics interpretations
Identify the key provisions of the AICPA’s proposed Statements on Quality Management Standards

Highlights

New SAS Nos. 142–145
AICPA Code of Professional Conduct Updates
AICPA’s proposed Statements on Quality Management Standards

Designed For

Accounting and auditing practitioners at all levels desiring to remain up to date on recent AICPA activities

Prerequisite

Experience in accounting and attestation

Advanced Preparation

None