Customer Service: 800-778-7436     

Sign In to Your Surgent Account

Forgot Username or Password | Register for an Account

Auditing Complex Investment Types (Audit Skills Training - Level 5) (A5M3)

Choose CPE Format:

Live WebinarSELECT

There are currently no upcoming dates scheduled for this webinar. Please fill out this short form to be notified when this webinar is next available. 

FIRST NAME
LAST NAME
EMAIL ADDRESS
COMMENTS (OPTIONAL)
Self-Study SELECT STARTING AT $54 (On Demand)

On-Demand Webcast

Credits: 3

Qualifies For: CPE

$54
  • It was an awesome course. I have recommended it to a couple of CPA friends.

    - A Surgent Customer

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.

Auditing Complex Investment Types (Audit Skills Training - Level 5) (A5M3)

  • Customer Rating
    Not Yet Rated
  • Field of Study
    Auditing
  • Level
    Advanced
  • Credits
    3
  • Qualifies for

    CPE

Overview

Entities may have more complex investments, such as non-readily marketable securities that trade in an inactive market or use unobservable inputs for fair value determination. This module discusses the key considerations when auditing common complex investment types.

Major Topics:

  • The fair value measurement process, including non-readily marketable securities
  • Auditing fair value measurement and disclosure, including alternative investments and complex derivatives
  • Using a specialist for fair value determination, including Service Organization Control Report considerations
  • Example accounting for complex derivatives, such as put options and embedded derivatives
  • Fair value hierarchy considerations for disclosures related to non-readily marketable investments

Learning Objectives

  • Discuss types of non-readily marketable securities
  • Describe fair value modeling techniques for Level 3 assets
  • Explain the requirements when using the work of a specialist or Service Organization Control Reports in auditing investments
  • Describe fair value presentation and disclosure for complex investments

Designed for:

Accountants who account for or audit more complex or non-readily marketable securities

Prerequisite:

Experience on complex audit engagements

Advanced Preparation:

None

  • It was an awesome course. I have recommended it to a couple of CPA friends.

    - A Surgent Customer

Interested in bringing this course into your firm?

PRIVATE WEBINARS AND LIVE ON-SITE COURSES ARE AVAILABLE. LEARN MORE.
loading

Loading...

Loading...

Thank You!

YOU HAVE ADDED THE FOLLOWING TO YOUR CART:


Loading...

Thank You!

Thank You! Your request has been submitted.



Get More with a Surgent CPE package

Unlimited Self-Study Package

  • Unlimited 24/7 access to 200+ downloadable self-study courses

  • Courses range from 2-20 credits

  • Provides online grading & CPE certificates by email

$499

Buy Now

Unlimited Webinar Package

  • Unlimited access to all non-premium live CPE webinars

  • Includes 1-, 2-, 3-, 4-, and 8-hour webinars, including Saturday and evening options

  • Access through 12/31/17

$649

Buy Now

Unlimited Plus Package

  • Unlimited access to ALL live CPE webinars

  • Includes all premium courses and virtual conferences

  • Unlimited 24/7 access to all self-study courses

  • Includes all on-demand webcasts Access for a year from purchase date

  • Unlimited 24/7 access to all self-study courses

  • Includes Premium courses

$799

Buy Now
  • CPE Continuing Professional Education for CPAs

  • IRS Continuing Education for EAs and the AFSP program

  • CFP Accepted by the CFP® Board

  • YB YellowBook Continuing Education

  • CTEC Approved for CE by CTEC

Explore Additional Courses by Topic

SURGENT IS APPROVED AS A PROVIDER OF CONTINUING EDUCATION BY:

Thank You!

Thank You! Your subscription has been submitted.