This course provides CPAs with a practical and focused examination of subsequent events under U.S. GAAP. It explains the distinction between recognized subsequent events and non-recognized subsequent events, outlines the financial reporting and disclosure requirements, and covers the key considerations for evaluating the impact of post-balance-sheet developments. The course also addresses management responsibilities, audit implications, and examples of common subsequent events.

Learning Objectives
Upon completion, you will be able to:
•    Identify the key characteristics and timing of subsequent events under ASC 855
•    Differentiate between recognized and non-recognized subsequent events
•    Determine when financial statement adjustments are required versus disclosure
•    Recognize common examples of subsequent events and their typical accounting treatment
•    Recognize audit procedures and documentation requirements related to subsequent events

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/