This CPE course will update you on the latest pronouncements, regulations, and guidance issued by the SEC and PCAOB as they apply to the filings and audits of this reporting cycle.
In addition, you’ll learn what these organizations are planning for the future so you can be out front in identifying developments that affect your company or auditing firm. Also covered are topics such as the process for going public (IPO), fair value measurement, and emerging growth companies.
- Recent SEC changes to reporting dates, forms, and disclosures
- New SEC guidance that could directly affect your company, management and auditors
- PCAOB firm registration, audit standards, and auditor regulation developments
- What SEC and PCAOB leaders are currently saying
- Recent actions by the AICPA Center for Audit Quality, SEC, and others
- Emerging issues, trends, and new resources
When you complete this course you will be able to:
Who Will Benefit?
- Identify recent SEC and PCAOB rules and guidance and other developments that affect filings or engagements in this reporting cycle.
- Identify key concepts of ASC 820, Fair Value Measurement.
- Identify key financial and non-financial requirements of an Initial Public Offering (IPO).
Seniors, managers, and partners in public practice with SEC registrants as clients and financial reporting managers of registrants, or companies planning to go public
Prerequisite: Ability to prepare standard financial statements and evaluate financial statement disclosures