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AICPA Update (AICU)

  • Format Self-Study Download
  • Credits 2.00
  • Level Basic
  • Field of Study Accounting (Technical) (1), Auditing (Technical) (1)

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, including a discussion of the recently issued SSARS No. 22 and 23; as well as recent activities of the Auditing Standards Board (ASB) and other AICPA Boards and affiliated organizations. 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™
  • SSARS No. 21, Clarification and Recodification, and other recent ARSC Updates
  • SSARS No. 22, Compilation of Pro Forma Financial Information
  • Recent ASB activities and other auditing matters on the radar

Learning Objectives:

  • Become familiar with FRF for SMEs™
  • Review other topics related to audit quality
  • Understand SSARS No. 21, Clarification and Recodification, and the newly issued SSARS No. 22, Compilation of Pro Forma Financial Information
  • Review recently issued ASB pronouncements and exposure drafts

Who should take this course:

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

Experience in accounting and attestation

None

No

No

No

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