Katz Sapper & Miller – SEC Reporting and PCAOB Standards
Description
Get an overview of the key SEC reporting requirements and PCAOB Standards essential when performing an audit of a public business entity as well as an update on the latest changes impacting U.S. GAAP and SEC financial reporting and auditing requirements.
Learning Objectives
Gain an understanding of the key requirements under Regulation S-X and the PCAOB Standards
Understand the latest updates that will impact the financial reporting and auditing requirements in the next few years
Major Topics
Key requirements in Regulation S-X
Financial Statements and Schedules in Registration Statements
Age of the financial statements
Periodic reporting requirements
Businesses Acquisitions and Dispositions
Equity Method Investments
Pro Forma Financial Statements
Related Party Transactions
Non-GAAP Measurements
Management’s Discussion & Analysis (MD&A)
Auditor’s Requirements
Qualifications of Accountants
Accountant’s Reports
Change in Accountants
Latest Updates from the SEC, FASB and PCAOB
Provider
Business Learning Institute
Course Level
Intermediate
Professional Area of Focus
Business & Industry
CPE Field of Study
Auditing
1.0
Who Should Attend
Professionals in public practice, industry, government, and education who have either current experience or have an interest in performing audits of public business entities (SEC issuers)
Instructor(s)
Salvatore Collemi
Prerequisites
General knowledge of SEC reporting, generally accepted accounting principles (U.S. GAAP) and PCAOB Standards
