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Author: Perry M. Henderson, CPA, MPA
Description:
This course provides a summary of key provisions of SQCS 7 and commentary on selected "hot button" issues in quality control, based on the six elements of quality control as set forth in SQCS 7. It offers practical, implementation-oriented guidance for addressing those issues. SQCS 7 applies to all AICPA firms that provide accounting, auditing, or attestation services, or services under Government Auditing Standards.
SQCS 7 creates the requirement that all firms must now have documented systems of quality control. It also adds a new element of quality control, "Leadership Responsibilities for Quality Within the Firm," commonly called "Tone at the Top." The new standards further introduce a new requirement for a pre-issuance review, called an engagement quality control review, which is to be performed on selected engagements based on firm-established criteria.
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Course Details:
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Price: $48.00
Field of Study: Auditing
Prerequisites: Basic knowledge of accounting and auditing standards and basic familiarity with the concepts of quality control for an auditing or accounting practice
Level: Intermediate
Advanced Preparation: None
CTEC course number: 1075-CE-5664
Course was last updated on: 07/10/09
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Library:
Learning Center Core
Accounting and Audit
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
3.0 CPE |
| QAS |
3.0 CPE |
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Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.
Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.
CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.
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