Course Details
CPE Credits: 3.0
Field of Study: Auditing
Prerequisites: Experience performing, reviewing, or supervising PCAOB broker-dealer audits is recommended.
Advanced Preparation: None.
Program Level: Intermediate
Delivery Method: Group Internet Based
Location / Platform: Virtual
Time Zone: Eastern Time
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.
Learning Objectives
Upon completion of this course, participants will be able to:
Identify recurring deficiencies cited by the PCAOB in inspections of broker-dealer audits.
Evaluate audit documentation for conditions that may result in PCAOB inspection findings.
Apply PCAOB auditing and attestation standards to audit areas frequently associated with inspection deficiencies.
Assess whether audit procedures adequately address identified risks and relevant financial statement assertions.
Implement practical audit and documentation practices designed to reduce the likelihood of recurring inspection deficiencies.
Instructor
Harley Aronoff, CPA
CPE Policies
Complaint Resolution Policy
For complaints or concerns regarding this program, contact Blue Diamond Audit & Regulatory Advisors by email at Concierge@bluediamondauditadvisors.com
Attendance Requirements
Participants must attend the entire program and actively participate in all sessions to receive full credit.
Partial credit will not be awarded.
Refund / Cancellation Policy
Refund requests must be submitted in writing at least 10 days prior to the program date. If Blue Diamond Audit Advisors must cancel a training course, participants will receive a full refund or a credit for a future training course, valid for up to 1 year from the date of the canceled event. Participants will be notified of any cancellation via email at the address provided during course registration.
Blue Diamond Audit & Regulatory Advisors is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.