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Current Issues in Accounting and Auditing: An Annual Update (AAU4)

  • Format Live Seminar
  • Credits 4
  • Level Update
  • Field of Study Accounting (Technical) (3), Auditing (Technical) (1)

To register for a live seminar, visit the sponsoring state society’s website.

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Overview

Designed for accounting and attestation practitioners at all levels in both public accounting and business and industry, this course provides an overview of recent accounting, compilation, preparation, review, and attestation matters including: recently issued and proposed Accounting Standards Updates (ASUs); the Lease Accounting – Topic 842; Impairments – Topic 326; an update on the status of Topic 606 implementation; SSARS No. 21, Clarification and Recodification and other new and proposed standards issued by the ARSC; recent AICPA and PCAOB releases; and other important A&A practice matters you should be aware of, including peer review and audit quality.

Major Topics

  • Recently issued FASB Accounting Standards Updates and PCC activity
  • Leases -- Topic 842
  • Impairment -- Topic 326
  • Lessons learned from the adoption of Topic 606
  • Other items on the FASB’s Technical Agenda
  • Recently issued SASs and other AICPA and PCAOB activity
  • SSARS No. 21, Clarification and Recodification, and other recently issued SSARS
  • Peer review and other audit quality issues
  • Other important A&A practice matters

Learning Objectives

  • Review recently issued and proposed FASB Accounting Standards Updates
  • Review the FASB’s new lease accounting standard, Topic 842 and Topic 326 on impairments
  • Come up-to-date with matters on the FASB’s technical agenda
  • Understand SSARS No. 21, Clarification and Recodification, and other recently issued or proposed SSARS
  • Be familiar with new and proposed AICPA and PCAOB releases
  • Utilize hands-on examples and illustrations to increase your overall understanding and application of the material

Who should take this course:


Accounting and attestation practitioners at all levels desiring to remain up-to-date on recent pronouncements and other standard setters’ activities

Experience in accounting and attestation

None

No

No

No

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