Current Issues in Accounting & Auditing: An Annual Update [AAU4]
Time: 08:30am-12:00pm
Subject:
Accounting & AuditingCredit Hours:
4.00Price:
Member: $160.00
Non-member: $230.00
Discussion Leader:
Kerry Roberts, CPA
more info
Kerry E. Roberts, CPA, is a frequent public speaker and presenter. In addition to presenting for Surgent, Kerry is a member of the Tennessee General Assembly. Prior to working with the Tennessee General Assembly, Kerry was a business owner and CEO for 25 years. His background includes being president and chairman of a national business association, partner in a CPA firm, audit staff for a “Big 8” accounting firm, and adjunct accounting faculty for Lipscomb University. Kerry is a 1983 graduate of Lipscomb University (accounting major). Married since 1987, Kerry and his wife are the parents of three kids and live in Springfield, Tennessee. His hobbies include cycling, two antique Triumph convertibles, and tending to a 160-year-old home.
closeWebsite registration for this course closes on August 25, 2026. To register after this date please contact the society at akcpa@ak.net or 907-562-4334.
Full Description
Current Issues in Accounting & Auditing: An Annual Update (AAU4)August 26th, 2026 / 8:30 am 12:00 pm
The Megan Room
6591 A Street
Anchorage, AK 99518
Designed for accounting, auditing, and attestation practitioners at all levels in public accounting and business and industry, this course provides a detailed review of the multitude of FASB and AICPA standards and reports issued over the past few years, including all 12 of the FASB ASUs issued in 2025 alone. We also will discuss the FASBs Stage 3 PIR report on ASC 842, Leases, and identify the key takeaways from the report. This course also provides an overview of recent PCAOB standards updates and SEC rulemaking activity, as well as recent updates to the AICPAs Independence Rule. Through hands-on examples and illustrations, this course will help you apply the guidance in practice. This is your one-stop shop for what you need to know in A&A for 2026.
Note that we will not cover the updates to the Quality Management Standards (SQMS 1, 2, and 3) in this course.
Major Topics:
-Recently issued but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASBs Technical Agenda
-New ASUs covering derivatives and hedging, government grants, and practical expedients and policy elections for credit losses under ASC 326
-Results and findings of the FASBs Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 842, Leases
-Recently issued SASs and other AICPA activity through SAS No. 149
-Other important A&A practice matters
Learning Objectives:
-Recall and apply recently issued and proposed FASB and AICPA pronouncements
-Understand the key findings of the FASBs PIR report covering leases in ASC 842
-Understand the main provisions of PCAOB AS 2310 and AS 1105
-Identify other important A&A practice matters to be aware of
-Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material
Designed For: Accounting, auditing, and attestation practitioners at all levels desiring to remain up to date on recent pronouncements and other standard setters activities
CPE Credits: 4, Accounting & Auditing
Level of Knowledge: Update
Prerequisite: Experience in accounting and auditing
Acronym: AAU4
Discussion Leader: Kerry Roberts, CPA
