Advance your expertise with our PCAOB Attestation Standard No. 2 CPE Training, a focused two-hour session tailored for CPA firm staff and audit professionals conducting review engagements of broker-dealer exemption reports under SEC Rule 17a-5. Understand the objectives, requirements, and procedures of this critical standard while earning 2 CPE credits. Gain the tools to ensure compliance, assess fairness, and enhance the quality of your review engagements.
Why Attend?
Earn 2 CPE Credits
Meet your Continuing Professional Education (CPE) requirements with this NASBA-approved program, designed to build your expertise while awarding 2 credits based on 50 minutes of instruction per hour.
Master PCAOB Attestation Standard No. 2
Equip yourself with the knowledge to handle review engagements confidently, including evaluating broker-dealer exemption reports and ensuring compliance with regulatory standards.
Enhance Audit Quality
Learn how to gather and evaluate evidence effectively, apply professional skepticism, and deliver high-quality reports that instill confidence in financial oversight.
Gain Practical Insights
Benefit from interactive scenarios and real-world applications, enabling you to directly implement best practices in your review engagements.
What You’ll Learn
This in-depth training empowers attendees to manage all aspects of review engagements related to broker-dealer exemption reports. Key takeaways include:
Understanding Review Engagement Objectives: Learn the scope and purpose of exemption report reviews.
Executing Procedures: Gain practical knowledge on planning, evidence gathering, and evaluating broker-dealer assertions.
Coordinating with Audits: Streamline review engagements with financial statement audits for consistency.
Documenting and Reporting: Master the steps for preparing comprehensive, compliant reports.
Professional Skepticism: Develop critical thinking skills to assess the fairness of broker-dealer claims accurately.
Course Agenda
This detailed two-hour session provides actionable guidance on applying PCAOB Attestation Standard No. 2 to review engagements.
Section 1 – Overview of PCAOB Attestation Standard No. 2
Introduction to review engagements for exemption reports
The role of SEC Rule 17a-5 in broker-dealer compliance
Section 2 – Review Engagement Procedures
Planning and executing review engagements
Gathering, evaluating, and documenting evidence
Assessing broker-dealer compliance assertions
Section 3 – Reporting and Quality Control
Preparing exemption report reviews
Communication and representation letter requirements
Maintaining high standards for quality control
Section 4 – Best Practices and PCAOB Enforcement
Insights from PCAOB inspection findings
Strategies for optimizing the review engagement process
Who Should Attend?
This training is ideal for:
CPA Firm Staff Members performing PCAOB-regulated reviews.
Engagement Quality Review Professionals focused on meeting SEC and PCAOB requirements.
Audit Quality Specialists aiming to refine workflows and reporting standards.
Whether you’re an experienced practitioner or new to this area, the program delivers tailored knowledge to enhance your professional capabilities.
Event Details
When: Every 8 weeks, Tuesdays, 1 p.m.–3 p.m. CST
Where: Online, interactive group training
CPE Credits: Earn 2 credits (no prerequisites or advanced preparation required)
Private Events Available: Schedule custom training for small groups.
Why PCAOB Standards are Essential
PCAOB Attestation Standard No. 2 plays a critical role in the auditing framework for non-carrying broker-dealers, ensuring that exemption reports are accurate, complete, and fairly stated. By mastering this standard, auditing professionals reinforce the integrity of financial reporting and maintain stakeholder trust.
This course equips participants with the skills to confidently handle review engagements, comply with regulatory requirements, and improve audit quality. From planning procedures to final reporting, you’ll gain the expertise to excel in this specialized area of auditing.
Register Today
Don’t miss this opportunity to advance your career and refine your technical skills. Join our PCAOB Attestation Standard No. 2 CPE Training to enhance your abilities and uphold the highest standards of broker-dealer compliance auditing.
Secure your spot now and take a vital step toward becoming a leader in audit excellence!

PCAOB Attestation Standard No. 2

$140.00

Quantity

Offered every eight weeks on Tuesdays 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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