This course provides an overview of comfort letters in securities offerings. It covers their purpose, the differences between negative and positive assurance, and the procedures for audited, unaudited, and pro forma financial information. The course also reviews handling subsequent changes, capsule information, financial forecasts, and other financial data, emphasizing what accountants can and cannot comment on. By the end, participants will understand how comfort letters support underwriter due diligence and provide assurance on selected financial information.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify the purpose of comfort letters and the financial information they cover
•    Distinguish between negative and positive assurance and the procedures for audited, unaudited, and pro forma information
•    Recognize subsequent changes, capsule information, and financial forecasts included in comfort letters
•    Select matters accountants can comment on and differentiate how comfort letters support underwriter due diligence

To complete this course participants need to: Read the material provided and answer chapter review questions, successfully complete the qualified assessment with a minimum of 70% accuracy to receive your certificate. 

A course evaluation form is provided for your feedback, upon course completion. Participants have 1 year from the date of purchase/enrollment to complete this course 

Our Refund policy can be found at: https://cpeprime.com/cancellation-and-refund/