Surgent's Current Issues in Accounting and Auditing: An Annual Update (AAU4)

2/9/2026
12:00 PM - 3:30 PM Central

Register

Member:	$159.00
Non-Member:	$179.00

4 Credits

Webinars

Designed for accounting, auditing, and attestation practitioners at all levels in public accounting and business and industry, this course provides a detailed review of the multitude of FASB and AICPA standards and reports issued over the past few years, including a discussion of the FASB’s Stage 3 PIR report on ASC 606. It also provides an overview of recent PCAOB inspection report findings and SEC rulemaking activity. Through hands-on examples and illustrations, this course will help you apply the guidance in practice. We further discuss other important A&A practice matters to be aware of, including an update on the quality management standards and soon-to-be-effective requirements for engagement quality reviews.

Objectives:

• Recall and apply recently issued and proposed FASB and AICPA pronouncements
• Understand the key findings of the FASB’s PIR report covering revenue recognition in ASC 606
• Understand the main provisions of SASs No. 146 to No. 149
• Identify other important A&A practice matters to be aware of
• Understand the key findings in recent PCAOB inspection reports
• Utilize hands-on examples and illustrations to demonstrate an overall understanding and application of the material

Presenters:
Jason Carney, CPA, PMP, CISA

Field of Study:
Accounting (2), Auditing (2)

Major Topics:

• Recently issued but newly implemented Accounting Standards Updates (ASUs), the PCC Update, and items on the FASB’s Technical Agenda
• New ASUs covering disaggregated expenses, crypto assets (e.g., cryptocurrency), and business combinations
• Results and findings of the FASB’s Final (Stage 3) Post-Implementation Review (PIR) Report on Topic 606
• Recently issued SASs and other AICPA activity through SAS No. 149
• Detailed review of the three new Statement on Quality Management Standards (SQMS 1, SQMS 2, and SQMS 3)
• Other important A&A practice matters

Webinar

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2/9/2026

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