A&A Cluster: Small-Business Accounting, Audit, and Attest Update

Overview

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Specifically tailored for practitioners who do not perform audits but provide other attest and non-attest services to small and medium-sized businesses, this course is a comprehensive update covering recently issued accounting, compilation, and review standards, as well as other professional guidance impacting small and medium-sized business accountants. The course uses practical examples and illustrations to help you understand and apply the material in practice.

Highlights

• Small and medium-sized business-related ASUs, including recent PCC activities    
• Practice guidance on ASC 842, Leases    
• Recently issued AICPA standards    
• Engagement quality update

Prerequisites

Experience in accounting and auditing

Designed For

Practitioners at all levels who provide non-audit and non-attest services to small and medium-sized businesses desiring to remain up-to-date on recent pronouncements and other standard setters’ activities and professional guidance

Objectives

• Review recently issued accounting and non-audit attestation pronouncements, including PCC activities    
• Identify best practices for ASC 842    
• Be aware of other important AICPA guidance affecting small and medium-sized business practitioners