Small-Business Accounting, Audt & Attest Update [SMP4]

Nov 4, 2019
Time: 08:30am-12:00pm


Accounting & Auditing

Credit Hours:



Member: $150.00
Non-member: $225.00

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Discussion Leader: Michael Morgan, CPA

Website registration for this course closes on November 3, 2019. To register after this date please contact the society at or 907-562-4334.

Full Description

Small-Business Accounting, Audit & Attest Update (SMP4)

November 4, 2019

BP Energy Center
900 E. Benson Blvd.
Anchorage, AK

For registrations received less than 21 days from the course date will be charged a late fee of $50 for each 8 hour course and $25 for each 4 hour course and $12.50 for each 2 hour course.

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.

Major Topics:
- Small and medium-sized business related ASUs, including recent PCC activities
- Revenue recognition and leases update
- Special purpose frameworks -- Cash, modified cash, and tax basis
- Common small and medium-sized business financial statement errors and deficiencies
- SSARS No. 21, Clarification and Recodification, including the new preparation of financial statements non-attest service as well as the impact of SSARS No. 22, 23 and 24
- Other types of small and medium-sized business attest engagements -- Examinations, reviews, and agreed-upon procedures engagements on financial forecasts and projections, and pro forma financial information

Learning Objectives:
- Review recently issued accounting and non-audit attestation pronouncements, including PCC activities
- Understand the new SSARS No. 21 relating to the preparation of financial statements and new guidance on compilations and reviews as well as changes due to SSARS No. 22, 23 and 24
- Be aware of other important guidance affecting small and medium-sized business practitioners

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

CPE Credits: 4, Accounting & Auditing

Level of Knowledge: Update

Prerequisite: Experience in accounting and auditing

Acronym: SMP4

Discussion Leader: Michael Morgan, CPA