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AREA OESTE

 

ACCOUNTING AND AUDITING SUMMER SESSIONS (1516-535 & 1516-536)

Compilation and Review Engagements Update

(AA-CREU) (1516-535)

New guidance for compilations, review and preparation of financial statements under SSARS No. 21. Overview of differences between compilation and other engagements performed by the CPA. Activities and procedures required to perform compilations and reviews of financial statements. Professional standards and risk factors to be considered when planning compilations and reviews. SSARS No. 19 and other recent developments which affect these engagements. Examples of reports, both in English and Spanish.

Course Objective:

Upon completion of this course participants will be able to plan and perform compilation and review engagements in compliance with all standards and dispositions applicable as of December 2012.

Instructional Delivery Method: Group Live

CPE Credits: 8

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Auditing

Pre-requisite: General accounting and auditing knowledge.

Advance Preparation: None

Level: Update

Date: June 2, 2016

Registration: 8:00am - 8:30am                Seminar: 8:30am - 5:15pm

Instructor: María Morales Hernández, CPA, CGMA

Prospective Financial Statements (AA-PFS) /
Overview of Special Issues in Accounting (AA-OSIA)

(1516-536)

Prospective Financial Statements (AA-PFS)


Comprehensive course on prospective financial information and accountant’s responsibility under attestation standards. Projection of financial statements; forecast of financial statements, examinations, compilations, full and partial presentations, accountant’s reports, unmodified, qualified, disclaimer and adverse for examinations of forecasts and projections. Practical examples including full set of financial statements for projections and forecast, examples of significant assumptions.

Course Objectives:

Upon completion of this course participants should be able to:
   1. Use authoritative literature, assumptions and guidance that apply to prospective financial

        information.
   2. Use the correct format and presentation for a forecast or projection.

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

 

Instructional Delivery Method: Group Live

CPE Credits: 4

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

Pre-requisite: General knowledge of financial statement preparation and presentation.

Advance Preparation: None

Level:  Basic

 

Overview of Special Issues in Accounting (AA-OSIA)


Current issues CPAs are facing: going concern, goodwill, impairment of fixed assets, subsequent events, and revenue recognition.

 
Registration: 12:15pm – 1:00pm                Seminar: 1:00pm – 4:30pm

 
Instructional Delivery Method: Group Live

CPE Credits: 3.5

P. R. Field of Study: Accounting & Auditing

NASBA Field of Study: Accounting

Pre-requisite: General accounting and auditing knowledge.

Advance Preparation: None

Level: Update

Date: June 3, 2016

Instructor: María Morales Hernández, CPA, CGMA

 


General Information

Place: Universidad del Este, Cabo Rojo, Carr. KM 4.8 / Tel. 787-254-0654, 787-254-0566

Cost: CPA & Foundation Members $105                 Others $125


 

Discount: On enrollment for both days (1516-535 & 1516-536): $10*

*To obtain the applicable discount through "online" registration, you must use code AASS.
 

 Additional Charges: Registration and payments received three days before the course are subject to an additional charge, $10pp

 

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.

To register:
   • Click here; or
   • Through “Calendario” at the CCPA-go mobile app.

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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