Designed for accounting and auditing practitioners at all levels in both public accounting and business and industry, this course provides an overview of recently issued AICPA auditing and attest standards that will be effective for December 31, 2022 audits and beyond. Next, the course will review ethics interpretations recently issued by the Professional Ethics Executive Committee.
Learning Objectives
- Identify the key aspects of SASs that will be effective for December 31, 2022 engagements
- Recall the basic provisions of SAS Nos. 142–145, effective for 2023 year-end audits
- Review recently issued ethics interpretations
Major Topics
- New SAS Nos. 142–145
- AICPA Code of Professional Conduct Updates
