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8.0 Credits

Receive a practical overview of the essential issues facing most companies and accountants. Focus on explaining the basis behind significant issues and trends in plain language, enabling professionals to understand the most important aspects of relevant standards and why any planned or potential changes are coming down the pike.


• Identify “hot topics” in accounting and financial reporting 
• Recognize required changes that will impact current period financial statements and disclosures
• Recall how to manage risk associated with audit and nonaudit services and changing professional, technical, regulatory, or ethical requirements
• List practical examples of implementing changing technical, professional and relevant regulatory requirements 


Major Topics

• Recall answers to FAQ related to Topic 842 lease accounting and reporting 
• List recent developments of the FASB
• Recognize current hot topics in accounting and financial reporting due to the current environment, such as risks and uncertainties and nonpublic entity alternatives 
• Recall requirements of SAS 142-148
• List quality control concerns related to SSARS 25, emphasizing reviews 
• Identify recent SSAE changes with AUP and examination engagements
• Interpret recent ethics interpretations


Knowledge of currently effective professional and technical standards



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Tuesday, November 21, 2023

General Sessions