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CIRA: Refresher and Review of A&A Issues


Total Credits: 4 including 2 Accounting - Technical, 2 Auditing- Technical

Average Rating:
   16
Categories:
Accounting and Auditing |  Partner Produced
Duration:
3 Hours 27 Minutes
License:

Dates


Description

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.

Basic Course Information

Learning Objectives

*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


Major Subjects

*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


Course Materials

Additional Info

Basic Course Information

Advanced Preparation None
Course Developer FICPA
Designed For CPAs with an interest in CIRA accounting and auditing issues, including those in public practice, real estate management and accounting; professional employees in the CIRA industry; residents, officers and board members; and professionals with an interest for clients, friends or relatives who are connected with CIRAs
Prerequisites Some knowledge and experience of accounting for CIRAs

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Instructional Delivery Method Group Internet Based
Official Registry Statement

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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Overall:      4.6

Total Reviews: 16