This overview course offers CPAs a concise introduction to subsequent events under U.S. GAAP. It highlights the key differences between recognized and non-recognized subsequent events, summarizes the related reporting and disclosure requirements, and touches on management responsibilities and audit considerations. Designed as a quick refresher, the course also includes examples of common subsequent events encountered in practice.

Learning Objectives
Upon completion of this course, you will be able to:
•    Identify the key characteristics and timing of subsequent events under ASC 855
•    Recognize common examples of subsequent events
•    Differentiate between recognized and non-recognized subsequent events
•    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/