Group Audits: Who is Responsible for What?
Total Credits: 2 including 2 Auditing- Technical
- Average Rating:
- Not yet rated
- Categories:
- ACPEN Industry Institute | Accounting and Auditing | Yellow Book
- Faculty:
- Jennifer Louis, CPA
- Course Levels:
- Intermediate
- Duration:
- 2 Hours
- License:
- Product Setting: Expires 30 day(s) after program date.
Description
Financial statement audits often involve audits of components of a larger entity. This course will focus on the responsibilities for both the group auditor and component auditor, including implementation of SAS No. 149 relate to group audits.
Basic Course Information
Learning Objectives- Recognize the extended professional responsibilities for an audit of group financial statements
- List changes to group audits as a result of SAS No. 149
Major Subjects
- Responsibilities of the group audit engagement team, including the group engagement partner
- Clarifying roles and responsibilities of component auditors and reference auditors in audits of group financial statements
- Special considerations on audit planning and audit reporting in a group audit
Course Materials
IMPORTANT_CPE Credit Instructions_Read Before Webcast_2025 Update (434.2 KB) | Available after Purchase |
Group Audits: Who is Responsible for What Handout (418 KB) | Available after Purchase |
Glossary (12.3 KB) | Available after Purchase |
Faculty

Jennifer Louis, CPA Related Seminars and Products
President
EMERGENT SOLUTIONS GROUP
Jennifer has over 25 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis. Jennifer serves a wide variety of clients, including public accounting firms, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years. Prior to that, Jennifer was Executive Vice President/Director of Training Services at AuditWatch, Inc., a highly respected training and audit process consulting firm later acquired by Thomson Reuters. Over her six years at AuditWatch, Jennifer served many roles. She began her career at AuditWatch as Vice President of Product Development. Jennifer also served as an instructor and consultant for the firm’s Audit Productivity Improvement Program (a comprehensive program enabling accounting firms to enhance audit quality and improve audit efficiency), as well as various other training courses. Later, Jennifer was primarily responsible for working with clients to design high-caliber, customized training programs. She led the Training Services Division, which includes AuditWatch University (“core-level” staff training for new hires to managers) and related offerings. She also co-authored the Guide to Value-Added Auditing (Thomson/Practitioners Publishing Company, Fort Worth, TX, July 2001).
Before joining AuditWatch, Jennifer was the Financial/Operational Audit Manager at AARP. While at AARP she served as one of their specially trained facilitators available as a resource throughout the organization for designing and leading strategic meetings and trainings.
Jennifer was also an Audit Manager at Deloitte, in Washington, DC. During her five years with Deloitte, she was a frequent local and national instructor. Jennifer also served as an instructor for the firm’s national “Train the Trainers” program.
Jennifer graduated summa cum laude from Marymount University with a BBA-Accounting. She is currently a member of the American Institute of Certified Public Accountants (AICPA) and is licensed to practice accounting in the Commonwealth of Virginia and North Carolina.Contact Jennifer via email at jlouis@emergentgroup.net, or via LinkedIn
Dates
Thu, May 08, 2025 - 04:00pm to 05:47pm PDT
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Wed, May 21, 2025 - 09:00am to 10:47am PDT
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Tue, Jun 03, 2025 - 11:00am to 12:47pm PDT
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Sat, Jun 07, 2025 - 01:00pm to 02:47pm PDT
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Wed, Jun 25, 2025 - 07:00am to 08:47am PDT
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Wed, Jul 09, 2025 - 09:00am to 10:47am PDT
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Thu, Jul 24, 2025 - 11:00am to 12:47pm PDT
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Tue, Aug 05, 2025 - 01:00pm to 02:47pm PDT
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Sat, Aug 23, 2025 - 07:00am to 08:47am PDT
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Fri, Sep 05, 2025 - 09:00am to 10:47am PDT
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Thu, Sep 18, 2025 - 04:00pm to 05:47pm PDT
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Tue, Oct 07, 2025 - 01:00pm to 02:47pm PDT
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Thu, Oct 23, 2025 - 07:00am to 08:47am PDT
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Tue, Nov 04, 2025 - 04:00pm to 05:47pm PST
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Wed, Nov 19, 2025 - 11:00am to 12:47pm PST
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Sat, Dec 06, 2025 - 01:00pm to 02:47pm PST
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Wed, Dec 17, 2025 - 07:00am to 08:47am PST
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Fri, Dec 26, 2025 - 09:00am to 10:47am PST
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Wed, Jan 07, 2026 - 11:00am to 12:47pm PST
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Tue, Jan 20, 2026 - 04:00pm to 05:47pm PST
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Fri, Feb 13, 2026 - 07:00am to 08:47am PST
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Wed, Feb 25, 2026 - 09:00am to 10:47am PST
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Tue, Mar 03, 2026 - 11:00am to 12:47pm PST
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Sat, Mar 21, 2026 - 01:00pm to 02:47pm PDT
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Tue, Apr 07, 2026 - 07:00am to 08:47am PDT
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Wed, Apr 22, 2026 - 09:00am to 10:47am PDT
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Mon, May 11, 2026 - 11:00am to 12:47pm PDT
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Thu, May 21, 2026 - 01:00pm to 02:47pm PDT
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Fri, Jun 05, 2026 - 07:00am to 08:47am PDT
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Sat, Jun 13, 2026 - 09:00am to 10:47am PDT
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Tue, Jun 23, 2026 - 04:00pm to 05:47pm PDT
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Additional Info
Basic Course Information
Prerequisites NoneAdvanced Preparation Experience in basic audits
Designed For Anyone who performs audits
Original Recording Date 04/2025
Course Developer EMERGENT SOLUTIONS GROUP
Date Added to Catalog 03/2025
Yellow Book Yes
Additional Information
Complaint Resolution PolicyPlease contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
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
Instructional Delivery Method
Group Internet Based
Course Registration Requirements
Online Registration
Refund/Cancellation Policy
Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.