Accounting and Auditing: Guidance and Resources
With the complexity of a fast paced business environment and continued emphasis by regulators on preventing and detecting improper financial reporting, it is important that CPAs remain current regarding the accounting guidance and regulations affecting their daily functions and professional responsibilities.

This course will consider several areas of accounting and auditing guidance and resources. The FASB’s Accounting Standards Codification is the source of U.S. GAAP to be applied to nongovernmental entities. The content and organization of the Codification will be reviewed in order for CPAs to effectively access and research the proper accounting standards. The sections of the Sarbanes-Oxley Act addressing oversight, the Public Company Accounting Oversight Board and internal controls over financial reporting will be reviewed along with the auditing standards issued by the PCAOB. The activities of the Private Company Council and the guidance issued by the Council will also be outlined.

Course Publication Date: February 06, 2017

This course is available with NO ADDITIONAL FEE if you have an active self study membership or can be purchased for $10.00!

Author:Colleen Neuharth McClain
Course No:AUD-RULESCPA-0426
Recommended CPE:1.00
Delivery Method:QAS Self Study
Level of Knowledge:Overview
Prerequisites:None
Advanced Preparation:None
Recommended Field of Study:Auditing
  
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Learning Objectives
  • Identify the reference format used in the FASB’s Accounting Standards Codification.
  • Recognize the importance of the internal control and corporate governance provisions of the Sarbanes-Oxley Act.
  • Identify the auditing standards issued by the PCAOB.
  • Identify the standard setting process for private companies.

CPE Depot Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

Sponsor Number: 109423

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