Course ID: SBAAU

Small-Business Accounting and Attest Update

This course provides a practical overview of the most important issues facing most companies and their accountants. The focus is on explaining the basis behind major issues and trends in plain language, enabling professionals to understand the most important aspects of relevant standards and why any planned or potential changes are coming down the pike.

Learning Objectives
  • Recall recently issued accounting and non-audit attestation pronouncements, including PCC activities
  • Identify the latest SSARSs requirements
  • Recognize other important guidance affecting small and medium-sized business practitioners

Major Topics
  • Small and medium-sized business-related ASUs, including recent PCC activities
  • Revenue recognition and leases update
  • Considerations for special purpose frameworks — Cash, modified cash, and tax basis
  • New SSARSs requirements related to preparation of financial statements, compilations, and reviews
  • Other types of small and medium-sized business attest engagements, such as agreed-upon procedures engagements

Advanced Preparations


Who Should Attend

Practitioners at all levels who provide non-audit and non-attest services to small and medium-sized businesses desiring to remain up-to-date on recent pronouncements and other standard setters’ activities and professional guidance

Fields of Study
Accounting, Auditing


Experience in accounting and auditing

Business Learning Institute

CPE Credits


This course is available for your group as:


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