Definitions and guidance regarding agreed upon procedures. Conditions for engagement performance. Sufficiency of procedures. Assertions. Nature, timing and extent of procedures. Responsibilities of the practitioner and other specified parties. Findings, workpapers and reports. Change to agreed upon procedures engagement from another type of engagement. Discussion of examples of common or most frequent types of agreed upon procedures engagements.
Instructional Delivery Method: Group Live.
CPE Credits: 4 (Accounting & Auditing)
NASBA Field of Study: Auditing
Pre-requisite: At least one year auditing experience.
Advance Preparation: None
Level: Intermediate
Date: June 22, 2015
Registration: 8:15am – 9:00am Seminar: 9:00am – 1:00pm
Instructor: Patricia Jetter Heidelk, CPA, Sole Practitioner
Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey
Cost: CPA & Foundation Members $54 Others $70
Additional Charges: Applications received after June 19, $8pp
Materials: This course will be paperless and the materials will be distributed electronically. Once you enroll in the course you can access and download them through “Mi Perfil”, on the Colegio’s website, within the 12 working hours prior to the start of the course, until midnight of the course’s date. Electronic devices may be brought to the classroom to access the downloaded materials.
Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.
Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those whose membership fee is up to date at the time of registration.