Review of Recent Standard Setting Activity at AICPA (RRAA)

Pre-requistes:

Experience in accounting and attestation

Knowledge Level:

Basic

Major Topics:

• SSARS No. 21, Clarification and Recodification, and other recent ARSC Updates
• Proposed ASB activities and other auditing matters on the radar
• New SAS Nos. 134-140 which will be effective for December 31, 2021 engagements

Learning Objectives:

• Review recently issued ASB pronouncements and exposure drafts
• Identify the key aspects of SASs which will be effective for December 31, 2021 engagements
• Understand SSARS No. 21, Clarification and Recodification, and the key elements of the recently issued SSARS No. 22-25

Designed For:

Accounting and auditing practitioners at all levels desiring to remain up to date on recent AICPA activities