26-27 FASB and AICPA Update (ASU, SAS, Ethics)

Instructor

Howard
Sibelman

This 4-hour program addresses the latest promulgations of FASB ASU impacting privately-held entities, AICPA SAS and selected AICPA ethics interpretations.

Learning Objectives

• Determine recent ASU that may impact your clients
• Identify recent ethics interpretations practitioners should know
• Recognize effects of newly issued auditing standards.

Major Topics

• FASB ASU with effective dates of 2025 and later
• SAS 149 and recent Exposure Drafts
• Recent ethics interpretations
• Stablecoin and Other Digital Assets

CPE Credits Available

4 CPE Credits

2: Accounting
2: Auditing

Things to Know About This Course

Course Level

Intermediate

Prerequisites

Strong understanding of the FASB applicable to privately held entities, and the AICPA?s auditing standards.

Intended Audience

This course is for anyone desiring to keep up with the latest (a) promulgations of the FASB applicable to privately-held entities. and (b) AICPA auditing standards.

January 26, 2027