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4.0 Credits

Both public and private CPAs must be up-to-date on changes to various potentially relevant standards, including: U.S. GAAP, audits of nonissuers, compilations and reviews. This module provides recent and proposed changes to relevant professional and regulatory standards.


  • Discuss changes to U.S. GAAP, including Private Company Council influenced changes
  • Describe changes to Statements on Standards for Accounting and Review Services (SSARS) that govern preparation of financial statements, compilations and reviews
  • Explain changes to Statements on Auditing Standards (SASs) and other relevant audit-related activity

Major Topics

  • Private Company Council U.S. GAAP modifications
  • FASB Accounting Standards Updates with open effective dates, including revenue recognition and leases
  • Recently issued Clarified Auditing Standards
  • Recent SSARS activity

Designed For

Accountants with responsibilities requiring knowledge of changing accounting and auditing standards


Experience on complex audit engagements