December 19, 2025

Live Webcast

NASBA 2
•
NYSED 2

Accounting for Changes in Accounting Principles and Error Corrections Webinar

December 19, 2025
Live Webcast
NASBA 2
•
NYSED 2

  • Instructor

    John
    Abbott

  • FASB ASC 250
  • Error correction
  • Change in accounting principles

Learning Objectives

  • Understand the relevant accounting standards for changes in accounting principles and accounting for error corrections
  • Identify the type of changes that require prospective, retrospective, modified retrospective, or other approaches to update the financial statements under U.S. GAAP

Major Topics

  • FASB ASC 250
  • Error correction
  • Change in accounting principles

CPE Credits Available

NASBA 2
NYSED 2
1
Accounting (NASBA) - NASBA
1
Accounting (NYSED) - NYSED
1
Auditing (NASBA) - NASBA
1
Auditing (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting (NASBA)
  • Accounting (NYSED)
  • Auditing (NASBA)
  • Auditing (NYSED)

Prerequisites

Accounting and auditing practitioners at all levels utilizing GAAP financial statements

Advanced Preparation

Accounting and auditing practitioners at all levels utilizing GAAP financial statements

Intended Audience

Accounting and auditing practitioners at all levels utilizing GAAP financial statements

Provider

Surgent McCoy CPE LLC

Register For This Event

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  • NYCPA Non-Member

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