WHY ATTEND THIS COURSE?
This program identifies recent peer review matters as identified by the AICPA’s Peer Review Committee. The purpose of this program is to increase the awareness by practitioners of the more frequent peer review issues identified in order to improve future engagement performance.
Practitioners in public practice and CPAs in industry who are responsible for the preparation of non-public financial statements. This program assists practitioners in public practice and practitioners in industry by identifying recurring practice problems in accounting, disclosure, auditing, review, and compilations.
Participants will identify recurring peer review matters, and based on this awareness, improve future accounting and performance activities.
COURSE ACRONYM: PRD2
PRESENTATION METHOD: Group-live
LEVEL OF KNOWLEDGE: Basic
ADVANCE PREPARATION: None
FIELD OF STUDY: Accounting
RECOMMENDED CPE CREDIT: 2 hours
Qualifies for the 24-hour Yellow Book requirement if an auditor has FASB Yellow Book clients. Determination as to the qualification of certain courses for the Yellow Book 24-hour requirement should be made on an auditor-specific basis depending on that auditor’s Yellow Book clients. Note that the determination of course qualification is a matter of an auditor’s professional judgment in consultation with appropriate individuals in the audit firm. The 24 hours are a subset of the 80-hour requirement.
SmartPros®, A Kaplan Company and Loscalzo Institute, A Kaplan Company are 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.