Small-Business Accounting, Audit, and Attest Update

Overview

Specifically tailored for practitioners who do not perform audits but provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, compilation, and review standards, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the material in practice.

Highlights

• Small and medium-sized business-related FASB ASUs, including recent PCC activities
• Recently issued AICPA standards
• Ethics and independence updates and interpretations
• Newly issued SSARS and SSAE standards
• SASs effective for current and future audits

Prerequisites

Experience in accounting and auditing

Designed For

Practitioners at all levels who provide non-audit and non-attest services to small and medium-sized businesses desiring to remain up-to-date on recent pronouncements and other standard setters’ activities and professional guidance

Objectives

• Review recently issued accounting and non-audit attestation pronouncements, including PCC activities
• Identify best practices for ASC 842
• Be aware of other important AICPA guidance affecting small and medium-sized business practitioners