Florida Institute of CPAs
CIRA: A&A Update
Length: 4 Hours Description: Do you need a quick review of the most difficult and frequently found accounting and auditing issues in CIRAs? This program reviews new SSARS 19 engagement letters, reporting, reserve and turnover situations for residential and commercial condominium associations (condos) and homeowners’ associations and covers new Florida statutes for HOAs. Issues include bad debts and budgeting in a recession period. This couse also discusses the status of the CIRA Guide and what is authoritative GAAP. Produced By: Faculty
CPE Credits: 4 Original Recording Date: 5/8/2012 Learning Objective 1: To provide participants with an accelerated refresher and review examination of the most difficult and frequently found accounting and auditing issues in Common Interest Realty Associations (CIRAs). These issues include new SSARS 19 reporting, reserve and turnover situations for residential and commercial condominium associations (condos) and homeowners’ associations. The newly issued state statutes for Homeowners' associations (HOAs) regarding reserves and turnovers will also be covered. Field of Study 1: Accounting & Auditing (4 hours) Program Level (Basic, Update, Intermediate, Advanced, Overview): Advanced Prerequisites: Knowledge of the Common Interest Realty Association (CIRA) Industry Advanced Preparation: None Instructional Delivery Method: Group Internet Based Course Registration Requirements: Online Registration Designed For: CPAs with an interest in CIRA accounting and auditing issues, including those in public practice, real estate management and accounting; professional employees in the CIRA industry; residents, officers and board members; and professionals with an interest for clients, friends or relatives who are connected with CIRAs Course Developer: Florida Institute of CPAs Refund/Cancellation Policy: Please contact the ACPEN help desk - 1-800-747-1719 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. Complaint Resolution Policy: Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199). Official Registry Statement: Business Professionals' Network, 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 Course Materials
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