Our offices will be closed Monday, May 28th, in observance of Memorial Day. Technical Support will be available via email at ​kfeducation@kaplan.com during business hours. We look forward to serving you when we return Tuesday, May 29th. 

Kaplan University School of Professional and Continuing Education Kaplan University School of Professional and Continuing Education

In-Charge Staff – A&A Staff Level 3 (SL3)

16-Hour Program


This is the third of three levels in staff development that have been designed to provide continuing progress in the development for staff. The course will focus on the need to plan effectively and consider efficiencies to manage an engagement. Beside mastering the technical knowledge, responsibility is now added to train and supervise assistants. The in-charge will now be responsible for supervision, training and review of the documentation accumulated in an engagement.


Accountants that have participated in several audit engagements.

As staff gain experience, the planning and reporting phases of an engagement become more complex and will require the in-charge to develop skills to manage an engagement including consideration of review of documentation and supervision of assistants. This course will provide insight into the expectation of this expanded level of performance.


To provide guidance and hands-on experience with case studies, to adequately plan, supervise assistants and review documentation that supports the report.


  • Role and responsibilities of the in-charge accountant
  • Planning cost efficient and effective audits
  • Managing an engagement for profitability
  • Reviewing and applying the linkage requirement with further audit procedures
  • Using analytical procedures for substantive testing
  • Documentation required for substantive testing using analytical procedures
  • Sufficiency and reliability of evidence
  • Reviewing documentation utilizing case studies
  • Writing and resolving review comments
  • Assistant training and supervision
  • Common peer review deficiencies





  • 24+ months’ experience.
  • Knowledge of U.S. GAAP, audit and SSARS standards and participated on several audit engagements


FIELD OF STUDY: Accounting & Auditing


  • Accounting: 8 hours
  • Auditing: 8 hours

Qualifies for the 24-hour Yellow Book requirement. 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.

CPE Sponsor icon

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.