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