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CIRA: A&A Update

Description

  • Length: 4 Credit Hours
  • Do you need a quick review of the most difficult and frequently found accounting and auditing issues in Common Interest Realty Associations (CIRAs)? This program reviews audit reports for year-end 12-31-2012, SSARS 19 engagement letters, reporting, reserve and turnover situations for residential and commercial condominium associations (condos) and homeowners’ associations and covers Florida statutes for Homeowners' Associations (HOAs). Issues include bad debts and budgeting in a recession period. This course also discusses the status of the CIRA Guide and what is authoritative GAAP.

Basic Course Information

  • CPE Credits: 4
  • Field of Study 1: Accounting (2 hours)
  • Field of Study 2: Auditing (2 hours)
  • Program Level (Basic, Update, Intermediate, Advanced, Overview): Advanced
  • Prerequisites: Knowledge of the Common Interest Realty Association (CIRA) Industry
  • Advanced Preparation: None
  • Producer: Florida Institute of CPAs

Learning Objectives

  • 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 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.

Faculty

  • Course Developer: Florida Institute of CPAs
  • Faculty and Production Information
    • Cecil "Pat" Patterson, Jr, CPA, ,

Course Materials

  • Course Materials
    • Important CPE Credit Information_2012 (0)
    • CHA4 13 (0)
    • CIRA AA Update 2013 (0)

Additional Information

  • Course Registration Requirements: Online Registration
  • 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
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