Course Description

Making Money with Special Engagements

Accounting & Auditing

(12 credits) $156.95

Important:  Until further notice, this course does not qualify for NASBA/QAS credit.  Please contact your state board to determine if this course will qualify for CPE in your state.

The purpose of this course is to review opportunities that await accountants by using the new attestation standards and other pronouncements dealing with special reporting rules. The course discusses the new SSAE No. 10, Attestation Standards including how to apply SSAE No. 10 to agreed-upon procedures engagements, forecasts and projections, reports on elements such as sales, compliance engagements, and more.

Major Subjects:

	Summary of the Changes in SSAE No. 10
	A Blue Print to Using the Attestation Standards
	Attestation Standards - General Framework
	Agreed-Upon Procedures Engagements
	Conditions Necessary to Perform an Agreed-Upon Procedures Engagement
	Performing an Agreed-Upon Procedures Engagement
	Issuing the Agreed-Upon Procedures Report
	Representation Letter- Agreed-Upon Procedures Engagement
	Disclosures- Agreed-Upon Procedures Engagement
	Compliance Engagements
	Reporting on Specific Elements, Accounts or Items of a Financial Statement
	Financial Forecasts and Projections
	Authority for Prospective Financial Statements
	What are Prospective Financial Statements?
	Financial Statements Excluded from the Definition of Prospective Financial Statements
	Use of Prospective Financial Statements
	Format of Prospective Financial Statements
	Compilation of Prospective Financial Statements
	Examination of Prospective Financial Statements
	Agreed-Upon Procedures Engagements- Prospective Financial Statements
	Issuing Prospective Financial Statements for a Business Loan
	Internal Use Financial Statements
	Partial Presentations
	Reporting on Pro Forma Financial Information
	Management’s Discussion and Analysis