This course provides a detailed overview of comfort letters in the context of securities offerings. It covers the purpose of comfort letters, the differences between negative assurance and positive assurance, and the procedures accountants perform on audited, unaudited, and pro forma financial information. The course also addresses how to handle subsequent changes, capsule information, financial forecasts, and other financial data, while highlighting what accountants can and cannot comment on. By the end of the course, participants will understand how comfort letters support underwriter due diligence and the role they play in providing 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 assurance and positive assurance
•    Determine appropriate 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 those outside their expertise
•    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/