Total Credits: 4 including 2 Accounting - Technical, 2 Auditing- Technical
Do you need a quick review of the most difficult and frequently found accounting and auditing issues in Common Interest Realty Associations (CIRAs)? This course reviews new audit reports, SSARS 21, engagement letters, reporting, reserve and turnover situations for residential and commercial condominium associations (condos) and homeowners’ associations, and covers new state statutes for Homeowners' Associations (HOAs) and Condominium Associations. Issues include bad debts and budgeting in a recession period. This course also discusses the status of the CIRA Guide and what is authoritative GAAP.
*Review accounting and auditing issues in Common Interest Realty Associations (CIRAs): new SSARS 21 reporting, reserve and turnover situations for residential and commercial condominium associations (condos) and homeowners associations
*Review newly issued State of Florida statutes for associations regarding reserves and turnovers
*Update on Professional Pronouncements and Standards Directly Related to CIRAs
*SASs and Other Auditing Standards
*SSARS (including SSARS 21)
*OCBOA
*Common Property Accounting, Reporting and Disclosure Issues *Documentation Issues from SSARS 21
*Turnover and Transition Problems
*Tax Matters Relating to Accounting Issues
CHA4 SPRING 2015 - Patterson | Available after Purchase |
Important CPE Credit Information_2015 | Available after Purchase |
Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
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