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Credits: 2

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$39
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AICPA Update (AICU)

  • Customer Rating
  • Field of Study
    Accounting|Auditing
  • Level
    Basic
  • Credits
    2
  • Qualifies for

    CPE

Overview

Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of the AICPA’s new special purpose framework, Financial Reporting Framework for Small- and Medium-Sized Entities (FRF for SMEs™); a Compilation and Review Update; as well as recent activities of the Auditing Standards Board (ASB). You will learn about the latest standards, exposure drafts, and guidance focusing on issues applicable to accountants and auditors in public accounting and private industry.

Major Topics:

  • FRF for SMEs™
  • AICPA Code of Professional Conduct
  • SSARS No. 21, Clarification and Recodification
  • Recent ASB activities and other auditing matters on the radar

Learning Objectives

  • Become familiar with FRF for SMEs™
  • Review recent changes to the AICPA Code of Professional Conduct
  • Understand the new SSARS No. 21, Clarification and Recodification
  • Review recently issued ASB pronouncements and exposure drafts

Who should take this course:

Designed for:

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

Prerequisite:

Experience in accounting and auditing

Advanced Preparation:

None

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