Original Recording Date:
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):
Knowledge of the Common Interest Realty Association (CIRA) Industry
Instructional Delivery Method:
Group Internet Based
Course Registration Requirements:
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
Florida Institute of CPAs
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Complaint Resolution Policy:
Please contact Anne Taylor for any complaints. email@example.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