Objective
- Identify the key aspects of SASs that will be effective for December 31, 2022 engagements
- Recall the basic provisions of SAS Nos. 142–145, effective for 2023 year-end audits
- Review recently issued ethics interpretations
Highlights
- New SAS Nos. 142–145
- AICPA Code of Professional Conduct Updates
Designed For
Accounting and auditing practitioners at all levels desiring to remain up to date on recent AICPA activitiesPrerequisite
Experience in accounting and attestationAdvanced Preparation
None