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Auditor Reporting: The Upcoming New Model for Non-Public Engagements

AUDITOR REPORTING: THE UPCOMING NEW MODEL FOR NON-PUBLIC ENGAGEMENTS

Cost Free
CPE Credits 1.0 hour
Subject Area 1.0 - Auditing
CE Credits 0.0 hours
Course Level Basic
Instructional Method Group Internet Based
Prerequisites None
Advanced Preparation None
Course Description

The auditor's report for substantially all AICPA engagements will be changing. Auditors can make the change this upcoming year or defer a year. Either way, very soon, auditors will need to familiarize themselves with reporting options, update templates, and possibly communicate to clients. Learn the new reporting model’s core functionality from both an auditor and auditee perspective to better understand and maximize quality and efficiency.

Learning Objectives:


  • Identify upcoming changes for AICPA engagements

  • Determine how to best familiarize yourself with reporting options, updating templates and client communications

  • Learn the new model’s core functionality from both the auditor and auditee perspectives

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Steven Morrison

CohnReznick
Partner, National Assurance
steven.morrison@cohnreznick.com
(646) 601-7740

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Steven Morrison is the National Director of Audit at CohnReznick bringing experience as a client service engagement partner, quality control reviewer, and as a standard setter. He has worked with entities in a variety of industries, including automotive dealerships, employee benefit plans, freight forwarding/mail courier, not-for-profit, retail, and wholesale/distribution. His experience encompasses effectively addressing unique accounting and audit issues of entities in the United States, Asia, Europe, Oceania, and the Americas. Steven addresses specific issues for companies in a variety of other industries and has extensive experience in effectively communicating simple and complex technical matters to all levels of personnel. His current responsibilities include firm methodology and consulting on complex accounting, auditing, attestation, and reporting matters.

From 2015 to 2018, he served on the AICPA Auditing Standards Board (ASB), a senior committee that promulgates U.S. Generally Accepted Auditing Standards. Currently, he is a member of the PCAOB’s Standards and Emerging Issues Advisory Group (SEIAG) which advises on existing standards, proposed standards, potential new standards, and on matters other than standards, such as emerging issues, that are of significance to the PCAOB in order to protect the interests of investors and further the public interest in the preparation of informative, accurate, and independent audit reports. 
 

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About Our Presenter

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From their origins in 1919, an innovative and client-centric culture has flourished at CohnReznick. They believe that this mindset defines them in many ways. First, they have an affinity for their clients — they understand your drive. Second, they recognize leadership — talent shapes the direction of the Firm. And third, they view their success as a call to action — a means to improve communities, promote beneficial legislative policies, and progress the high standards of the accounting profession.