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Accounting & Auditing Update

Description

  • Length: 4 Hours
  • Learn about the new 2013 accounting and auditing professional standards and review selected standards from 2012. Participants will have the opportunity to ask questions they need answers to.

    • FASB Update (includes Accounting Standards Codification and selected new pronouncements)
    • IASB and International Financial Reporting Standards (IFRS)status
    • Audit Update (includes update on Clarity Project and new SASs released from the Clarity Project including areas of documentation and plans for the move to International Auditing Standards)
    • IAASB and International Audit Standards status
    • SSARS Update (includes SSARS 19, new engagement letters, and review representation letters specified in SSARS 15-19, new Interpretations and an update on the international compilation and review standards.)
    • Further updates include: updates for new Quality Control Standards (SQCS 8) and its requirements; updates on status of “Mobility” issues combined with “Substantial Equivalency”; updates on status of Peer Review and related regulatory problems; and updates on changes in Florida Statutes and Florida Administrative Code for CPAs
    • Ethics Interpretation 101-3 will be explored for revisions and updates in attest/nonattest applications
    • Documentation standards will be reviewed for changes required by SAS 103, Audit Documentation, SSARS 19 Documentation, and other required documentation

Basic Course Information

  • CPE Credits: 4
  • Field of Study 1: Accounting & Auditing (4 hours)
  • Program Level (Basic, Update, Intermediate, Advanced, Overview): Update
  • Prerequisites: None
  • Advanced Preparation: None
  • Producer: Florida Institute of CPAs

Learning Objectives

  • Learning Objective 1: Provide the participants with an update and review of new and selected revised professional A&A standards for 2013 and 2012

Faculty

  • Faculty and Production Information
    • Cecil "Pat" Patterson, Jr, CPA, ,

Course Materials

  • Course Materials
    • AAU4 Fall EZ Manual 2013-09-04 (0)
    • Important CPE Credit Information_2013 (0)

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