Course Description
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Course publication/revision date: This course was updated on 2/8/2012.
The objective of this course is to review the changes that SSAE No. 10, Attestation Standards: Revision and Recodification, madeto the Attestation Standards. Additionally, the overall theme of special reporting issues, including guidance found in SAS No. 62, Special Reports, is covered. You will gain an understanding of the foundation of Attestation Standards and of the fundamental and key changes that SSAE No. 10 made to the existing standards. Moreover, the section covering the general framework of the standards explain the requirements, examination engagements, review engagements and other matters affecting Attestation Standards. Section II covers agreed-upon procedures engagements, while Section III covers compliance engagements and reporting on specific elements, accounts or items of a financial statement. Further, because of investors’ and bankers’ need for forward-looking information, accountants in both public accounting and industry need to understand the rules for prospective financial forecasts and projections. Finally, the course covers reporting on pro forma information, summarizes the basics of MD&A, and more.
Learning Objectives and Course Content
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Course text: (313 pages): glossary; review questions, answers, and explanations. Author: Steven C. Fustolo, CPA.
Exam and Grading: Included in price. Exam can be taken online or by fax.
Program delivery method: Self-study (interactive), available in print or PDF (downloaded upon purchase).
Program level: Overview; Course prerequisites: None; Advance preparation: None
Subject Codes/Fields of Study: Auditing.
CPE Credit, Reporting, and Sponsor Information
CPE Credit and Reporting:
Credit available in all states. In accordance with the standards of the National Registry of CPE Sponsors and the Quality Assurance Service (QAS), CPE credits have been granted based on a 50-minute hour.
Program Sponsor Information:
NASBA: Registry: 107615; Quality Assurance Service (QAS): 050.
Individual State Boards of Accountancy (where sponsor registration is required): Florida 4761; New York: 002146; Ohio: M0021; Texas: 009349.
HOW TO ORDER/REGISTER FOR COURSE
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