CE/CPE Course Information

Reporting Issues: Topics for the Independent Auditor

CPE Credits: 4
Subject Area: Accounting and Auditing
Field of Study: Auditing
Program Level: Overview
Lesson Version: 18-1
Publication/Revision Date: November 4, 2019
Prerequisites/Advanced Preparation: None
Written By: William A. Hillison, Ph.D., CPA, CMA

After completing this course, you will be able to answer technical questions on
  • A review of interim financial information
  • The content of a comfort letter
  • Filings under federal securities statutes
  • Other information in documents containing audited financial statements
  • Supplementary information
  • Summary financial statements
  • Reports on requirements of reporting frameworks
  • Prospective financial statements
  • Pro forma information
  • Audits of single financial statements and elements of financial statements
  • Audits of financial statements prepared in accordance with special purpose frameworks
Course Topics
  1. Interim Financial Information (AU-C 930 and AS 4105)
  2. Letters for Underwriters and Certain Other Requesting Parties (AU-C 920 and AS 6101)
  3. Filings with the U.S. Securities and Exchange Commission under the Securities Act of 1933 (AU-C 925 and AS 4101)
  4. Other Information in Documents Containing Audited Financial Statements (AU-C 720 and AS 2710)
  5. Required Supplementary Information (RSI) (AU-C 730 and AS 2705)
  6. Supplementary Information in Relation to the Financial Statements as a Whole (AU-C 725 and AS 2701)
  7. Engagements to Report on Summary Financial Statements (AU-C 810 and AS 3315)
  8. Reports on Application of Requirements of an Applicable Financial Reporting Framework (AU-C 915 and AS 6105)
  9. Financial Forecasts and Projections (AT-C 305)
  10. Reporting on Pro Forma Financial Information (AT-C 310)
  11. Audits of Single Financial Statements and Specific Elements, Accounts, or Items of a Financial Statement (AU-C 805 and AS 3305)
  12. Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks (AU-C 800 and AS 3305)

This self-study course consists of an Audiovisual presentation or a 20-question True/False Introductory quiz, a Knowledge Transfer Outline with multiple-choice questions for study and review, and a Qualified Assessment of 20 questions.

This course is designed for your convenience. You may log out at any time during the course; your current position and all work will be saved. The next time you log in, you can resume right where you logged off.

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For more information regarding administrative policies such as complaints and refunds, please contact our CPE Department at (800) 874-5346 ext. CPE (273).