Join us for a comprehensive 2-hour CPE training event focused on Attestation Standard No. 2 - Review Engagements Regarding Exemption Reports of Brokers and Dealers. Our training will equip auditors and accounting professionals with the knowledge and skills necessary to perform review engagements in accordance with this standard covering non-carrying Broker-Dealers.

During the 2 hour event, participants will delve into the requirements and procedures involved in reviewing the statements made by brokers and dealers in exemption reports prepared under SEC Rule 17a-5. The objective of the review engagement is to assess the fairness of these assertions and identify any necessary modifications to ensure the statements are fairly stated, in all material respects.

This CPE training will cover key principles, such as understanding the objectives and scope of a review engagement, planning and executing the engagement, gathering and evaluating evidence, coordinating with financial statement audits, and reporting considerations. Interactive case studies and discussions will further enhance the learning experience.

Whether you're an experienced practitioner looking to refresh your knowledge or new to performing review engagements, this event is designed to meet your needs. By the end of the training, you will have a comprehensive understanding of Attestation Standard No. 2 and be ready to apply it effectively in your review engagements at Broker-Dealers.

Don't miss out on this opportunity to enhance your expertise and stay up-to-date with the latest requirements and best practices. Register now for our 2-hour CPE training event by visiting our website at Attestation Standard No. 2 - Review Engagements Regarding Exemption Reports of Brokers and Dealers. We look forward to welcoming you.

Attendees in this PCAOB auditing standard CPE event will earn 2 CPE Event Hours (YB). A certificate of completion will be provided.

Don't miss this opportunity to enhance your understanding of providing a review engagements concerning a broker-dealer's reporting to the SEC. Register now to gain valuable insights and techniques that will elevate your effectiveness in conducting PCAOB regulated audits.

PCAOB Attestation Standard No. 2

$140.00

Quantity

Offered every six weeks on Wednesdays at 1:00 p.m. to 3:00 p.m. Central Time in two CPE-Credit event.

We can schedule private events on your timetable for two or more attendees.

NASBA Program Disclosure

Program Level of Understanding: Basic
Prerequisites: None
Advance Preparation: None
Delivery Format: Group Internet Based
NASBA Field(s) of Study: Auditing
CPE Credits: 2, based on 50 minutes of instruction per hour
This event covers for the external auditor how to deal with the PCAOB Attestation Standard No. 2 :

What are review engagements?

How does the auditor approach reviewing an exemption report

How does the auditor perform the review reporting
Attendees will:

Improve their efficiency and effectiveness

Understand the PCAOB's objectives in compliance with Attestation Standard No. 2

Review the isssues within performing the Review Engagements

Understand how to planning the Review Engagements

Understand how to report on the Review Engagements
Introductions and Administrative Items
Section 1 - PCAOB Attestation Standard No. 2

Overview of Performing the Review Engagements

Performing Review Engagements

Evaluating the Results of the Review Engagements

Obtaining a Representation Letter

Communication Requirements

Reporting on the Review Engagements

Section 2 - PCAOB Enforcement Activities

Section 3 - Going Forward
This CPE event on PCAOB Attestation Standard No. 2 provides a comprehensive exploration of the requirements, guidance, and implications of this significant standard. The content delves into the key aspects of the standard, offering valuable insights for professionals involved in attestation engagements and audits subject to the oversight of the Public Company Accounting Oversight Board (PCAOB).

Key areas covered in this event may include:

Overview of PCAOB Attestation Standard No. 2: A detailed examination of the standard's scope, objectives, and applicability, providing professionals with a clear understanding of its regulatory impact.

Engagement Performance Considerations: Guidance on best practices for conducting attestation engagements in accordance with the standard, emphasizing the necessary procedures and documentation requirements.

Examination and Reporting Requirements: Insights into the examination and reporting obligations imposed by the standard, outlining the specific criteria and disclosure considerations for compliance.

Quality Control and Professional Skepticism: Discussions on maintaining quality control procedures and exercising professional skepticism in line with the requirements of PCAOB Attestation Standard No. 2.

By addressing these crucial elements, the event aims to equip professionals with the knowledge and tools necessary to navigate the complexities of PCAOB Attestation Standard No. 2, ultimately ensuring adherence to regulatory standards and enhancing the quality of attestation services provided to stakeholders.
CCS has curated a collection of resources that stand as beacons of wisdom in the vast sea of professional education. These resources are chosen not only for their authoritative stance but for their ability to connect, educate, and inspire.

Public Company Accounting Oversight Board (PCAOB) - Attestation Standard No. 2: The very bedrock of our exploration, the PCAOB's Attestation Standard No. 2, offers comprehensive insights into review engagements regarding exemption reports of brokers and dealers. It lays out the framework, objectives, and detailed requirements that guide our work in this area.

American Institute of Certified Public Accountants (AICPA) - Attestation Engagements: While broader in scope, the AICPA’s guidance on attestation engagements offers foundational knowledge and best practices that are applicable across various types of attestations, including those specific to brokers and dealers under PCAOB standards.

Journal of Accountancy - Enhancing Quality in Attestation and Assurance Services: This insightful article delves into strategies for enhancing quality in attestation and assurance services. It speaks directly to the heart of performing review engagements with an emphasis on quality control and professional skepticism.

Securities and Exchange Commission (SEC) - Broker-Dealer Reports: For a broader regulatory perspective, the SEC’s information on broker-dealer reports, including exemption reports, offers valuable context. Understanding the regulatory environment helps ground our work in PCAOB standards within the larger landscape of financial oversight.

Each of these resources, carefully selected, is more than just a source of information; they're invitations to deepen your connection to your profession, to the principles of integrity and diligence we all hold dear. In navigating these resources, may you find not only knowledge but also inspiration—a reaffirmation of the vital role you play in upholding the trust and transparency that are the bedrock of our financial systems.
As you continue on this path, remember that every question you ask, every insight you gain, brings us all closer to the ideal of excellence we strive for. Your journey through PCAOB Attestation Standard No. 2 and beyond is a testament to your commitment to not just meeting standards, but transcending them, in service of a greater good.

PCAOB Attestation Standard No. 2

Details on Event Presentation

CPE Event Highlights

Learning Objectives

Key Issues on the Agenda

Summary of the Subject Matter

Authoritative Sources

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