Course Description

A practical course on designing, implementing, operating, and evaluating a PCAOB-compliant system of quality control under QC 1000. The course emphasizes risk-based implementation, monitoring and remediation, documentation, and inspection readiness.

Course Description

An inspection-focused course explaining how PCAOB inspections are conducted and how inspectors evaluate audit evidence, documentation, significant judgments, and firm responses. Practical guidance is provided for inspection preparation, interviews, comments, findings, and remediation.

Course Description

A practical review of PCAOB audit planning and risk assessment requirements, with emphasis on understanding the company and its environment, identifying and assessing risks of material misstatement, and translating those assessments into an effective audit strategy.

Course Description

A broker-dealer-specific course on developing an effective audit plan, including understanding the dealer’s business model, regulatory status, revenue streams, service organizations, financial responsibility requirements, materiality, significant accounts, and identified risks.

Course Description

A practical course on designing and performing audit procedures that respond to assessed risks of material misstatement. Topics include the nature, timing, and extent of procedures, tests of controls, substantive procedures, significant risks, fraud risks, and reassessment based on audit results.

Course Description

A practical course on designing and performing audit procedures that respond to assessed risks of material misstatement. Topics include the nature, timing, and extent of procedures, tests of controls, substantive procedures, significant risks, fraud risks, and reassessment based on audit results.

Course Description

A focused course on auditing common broker-dealer revenue streams, including commissions, advisory fees, underwriting and private placement fees, and other securities-related revenue. The course emphasizes revenue recognition, fraud risk, assertions, contract terms, substantive testing, sampling, cutoff, and documentation.

Course Description

A practical course on designing, implementing, operating, and evaluating a PCAOB-compliant system of quality control under QC 1000. The course emphasizes risk-based implementation, monitoring and remediation, documentation, and inspection readiness.

An inspection-focused course explaining how PCAOB inspections are conducted and how inspectors evaluate audit evidence, documentation, significant judgments, and firm responses. Practical guidance is provided for inspection preparation, interviews, comments, findings, and remediation.

Course Description

An inspection-oriented course addressing recurring deficiencies identified in PCAOB inspections of broker-dealer audits. The course links common inspection findings to applicable standards and demonstrates practical audit, review, and documentation techniques designed to reduce inspection risk.

A practical course on conducting a review engagement of a broker-dealer Exemption Report under PCAOB Attestation Standard No. 2. Topics include management assertions, exemption provisions, exceptions, required procedures, evidence, documentation, reporting, and common inspection issues.

Course Description

A practical review of PCAOB audit planning and risk assessment requirements, with emphasis on understanding the company and its environment, identifying and assessing risks of material misstatement, and translating those assessments into an effective audit strategy.

A practical course on performing an examination of a broker-dealer Compliance Report under PCAOB Attestation Standard No. 1. The course covers management assertions, applicable financial responsibility rules, internal control over compliance, testing, identified deficiencies and noncompliance, evidence, documentation, and reporting.

A practical course on the responsibilities of the engagement quality reviewer under PCAOB AS 1220. The course addresses reviewer eligibility, required procedures, evaluation of significant judgments and conclusions, concurring approval of issuance, documentation, and inspection considerations.

An introductory course explaining broker-dealer business models, the regulatory environment, and the SEC financial responsibility framework. The course provides foundational knowledge of net capital, customer protection, financial reporting, exemption status, and the relationship between regulatory requirements and the audit.

A practical course on SEC Rule 15c3-1 and the mechanics of the broker-dealer net capital computation. Topics include minimum net capital requirements, tentative net capital, allowable and nonallowable assets, haircuts, indebtedness considerations, capital withdrawals, and compliance and audit implications.

A practical course on applying PCAOB AS 2601 when a company uses a service organization. Particular attention is given to clearing brokers and other service providers, service auditor reports, complementary user entity controls, subservice organizations, report exceptions, and obtaining sufficient appropriate audit evidence.

A practical course on SEC Rule 15c3-3, including possession or control requirements, customer reserve concepts, exemptions and other applicable provisions, and the relationship of customer protection compliance to regulatory reporting, audits, and compliance examinations.

Course Description

A broker-dealer-specific course on developing an effective audit plan, including understanding the dealer’s business model, regulatory status, revenue streams, service organizations, financial responsibility requirements, materiality, significant accounts, and identified risks.

Course Description

A practical course on designing and performing audit procedures that respond to assessed risks of material misstatement. Topics include the nature, timing, and extent of procedures, tests of controls, substantive procedures, significant risks, fraud risks, and reassessment based on audit results.

Course Description

A practical course on designing and performing audit procedures that respond to assessed risks of material misstatement. Topics include the nature, timing, and extent of procedures, tests of controls, substantive procedures, significant risks, fraud risks, and reassessment based on audit results.

Course Description

A focused course on auditing common broker-dealer revenue streams, including commissions, advisory fees, underwriting and private placement fees, and other securities-related revenue. The course emphasizes revenue recognition, fraud risk, assertions, contract terms, substantive testing, sampling, cutoff, and documentation.

Course Description

An inspection-oriented course addressing recurring deficiencies identified in PCAOB inspections of broker-dealer audits. The course links common inspection findings to applicable standards and demonstrates practical audit, review, and documentation techniques designed to reduce inspection risk.

A practical course on performing an examination of a broker-dealer Compliance Report under PCAOB Attestation Standard No. 1. The course covers management assertions, applicable financial responsibility rules, internal control over compliance, testing, identified deficiencies and noncompliance, evidence, documentation, and reporting.

A practical course on the responsibilities of the engagement quality reviewer under PCAOB AS 1220. The course addresses reviewer eligibility, required procedures, evaluation of significant judgments and conclusions, concurring approval of issuance, documentation, and inspection considerations.

A practical course on conducting a review engagement of a broker-dealer Exemption Report under PCAOB Attestation Standard No. 2. Topics include management assertions, exemption provisions, exceptions, required procedures, evidence, documentation, reporting, and common inspection issues.

An introductory course explaining broker-dealer business models, the regulatory environment, and the SEC financial responsibility framework. The course provides foundational knowledge of net capital, customer protection, financial reporting, exemption status, and the relationship between regulatory requirements and the audit.

A practical course on SEC Rule 15c3-1 and the mechanics of the broker-dealer net capital computation. Topics include minimum net capital requirements, tentative net capital, allowable and nonallowable assets, haircuts, indebtedness considerations, capital withdrawals, and compliance and audit implications.

A practical course on applying PCAOB AS 2601 when a company uses a service organization. Particular attention is given to clearing brokers and other service providers, service auditor reports, complementary user entity controls, subservice organizations, report exceptions, and obtaining sufficient appropriate audit evidence.

A practical course on SEC Rule 15c3-3, including possession or control requirements, customer reserve concepts, exemptions and other applicable provisions, and the relationship of customer protection compliance to regulatory reporting, audits, and compliance examinations.