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A review of standards for preparation services, the risks faced by accountants, and strategies to minimize risks. Guidance in professional judgments to provide these services.
Taken with Small-Business Financial Statements (FRF), also 4 units, attendees will meet the 8-unit accounting CPE requirement for accountants who prepare financial statements, but perform no audits, reviews or compilations.
The goal of this course is to ensure that you have a current knowledge and understanding of the AICPA’s professional standards for preparations of financial statements, and are able to apply them to reduce the risk of material misstatements whether caused by fraud or error.
Misstatements
Materiality
Related parties
Going concern uncertainties
Client acceptance and continuation
Engagement letters
Prospective financial statements
Documentation
Accountants and financial professionals.
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