The COVID-19 pandemic further highlighted the
importance of providing users of financial statements with
information concerning risks and uncertainties. While it is
hard to be completely prepared for a global pandemic or
similar set of events, different entities have weathered the
pandemic differently. This course will review the
requirements for risk and uncertainty disclosures, while
also providing example disclosures. Then we will turn our
attention to the accounting and auditing requirements for
going concern. Many businesses closed as a result of the
pandemic, while many others are still not sure they will be
able to continue under the current operating
requirements. This course will provide a look at best
practices in disclosures as well as the auditor’s
responsibility for going concern as emphasized in SAS 134.
Recognize the audit risk model Perform risk assessment procedures compliant with the audit standards
SAS 134 Risk disclosures
Who Should Attend
Ideal for accountants in public practice
Additional Event Information
Contact NCACPA if you need assistance with your online program. For the quickest results, email the Online Learning Team at [email protected], and a team member will contact you shortly.
If you need assistance with internet access issues, browser capability, or when the NCACPA office is closed* please call Freestone Technical Support at 866-702-3278 or by email at [email protected] .
*NCACPA office hours are 9:00 am–5:00 pm ET. Online Learning Team members will be available via email 30 minutes prior to the start of a live online program.
Test Your System
You may test your system by clicking here. Please test your system to ensure you have the proper components installed.
CPE Select Pass Policies
The CPE Select pass is available only for NCACPA members and the price is applicable for an individual user. The pass includes access to on demand and webinar programs, but excludes webcasts, “hot topic” webinars, and on demand Ethics programming. All eligible programs for the CPE Select pass will be marked in the online catalog and in promotions. Licensed CPAs who elect the student membership status must provide proof of enrollment in an advanced degree.
The CPE Select pass grants unlimited access to qualifying webinars and on demand programs on a calendar-year basis.
We anticipate a spike in webinar activity later in the calendar year, and NCACPA is not liable for third-party service outages that may occur. Please plan your CPE before 12/31 to avoid any unforeseen technology issues.
Also Available As
Tuesday, July 5, 2022 (9:00 am–9:50 am ET)
Friday, June 17, 2022 (9:00 am–9:50 am ET)
Tuesday, August 23, 2022 (10:00 am–10:50 am ET)
Wednesday, August 24, 2022 (10:00 am–10:50 am ET)
Monday, September 26, 2022 (10:00 am–10:50 am ET)
Tuesday, November 1, 2022 (10:00 am–10:50 am ET)
Friday, October 21, 2022 (10:00 am–10:50 am ET)
Tuesday, December 20, 2022 (9:00 am–9:50 am ET)
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For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.