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ASCPA's Annual Update for Accountants & Auditors

Code: AUA-MG 8.0 CPE Credits

Overview

This course will cover both accounting and auditing. We'll start with an overview of the Accounting Standards Updates (ASUs) effective this year as well as those that will be effective in the near future including how to prepare for the leases and the new Current Expected Credit Loss (CECL) model that was part of the financial instruments suite of standards. Then we'll switch gears to focus on auditing. We'll cover recently issued SASes, SSARS, and SSAEs including the new auditor reporting suite (SASes 134 through 141). Attendees will review recently issued audit standards including audit evidence and auditing estimates as well as the updates to examination, reviews and AUP engagements. Learning Objectives: • Describe recently issued changes to US GAAP • Identify accounting standards that will be effective this year • Define a lease under Topic 842 • Prepare an audit report compliant with SAS 134 & 136

Presenter(s):

Melisa Galasso

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