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Auditor’s Report Under the Clarification Standards (AA-ARUCS) (1516-256)

The auditor’s report as modified by the Clarity Project. Organization, contents and types of report. Unmodified, Modified, and Adverse opinions, Supplementary information, Other Matter and Emphasis of a Matter Paragraphs. Consideration of step up and step down in services, restriction of reports, and going concern issues. Considerations for Special Purpose Frameworks, including cash basis, tax basis and other accounting frameworks.

Objectives:

Upon completion of this course participants should be able to prepare the auditor’s report in accordance to the AICPA Professional Standards, includingthose adopted as a result of the Clarity Project.

Instructional Delivery Method: Group Live

CPE Credits: 8

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Auditing

Pre-requisite: Basic auditing knowledge and at least one year of experience in auditing.

Advance Preparation: None

Level: Intermediate

Date: January 26 & 27, 2016

Registration: 8:15am – 9:00am                                             Seminar: 9:00am - 1:00pm

Instructor: María Morales Hernández, CPA, CGMA

Place: Colegio de CPA, Capital Center Building I, PH-2, Hato Rey

Cost: CPA & Foundation Members $105                Others $125

Additional Charges: Applications received after January 23, $8pp

General Information

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.

 


For registration, click here.

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Colegio de Contadores Públicos Autorizados de Puerto Rico
Edif. Capital Center Torre Sur, 239 Ave. Arterial Hostos, Ste. 1401, San Juan PR 00918