Course Details
CPE Credits: 3.0
Field of Study: Auditing
Prerequisites: Basic knowledge of SEC Rule 17a-5, broker-dealer exemption reporting, and PCAOB attestation concepts.
Advanced Preparation: None.
Program Level: Intermediate
Delivery Method: Group Internet Based
Location / Platform: Virtual
Time Zone: Eastern Time
Course Description
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.
Learning Objectives
Upon completion of this course, participants will be able to:
Explain the broker-dealer exemption reporting requirements and the auditor’s responsibilities under Attestation Standard No. 2.
Determine whether a broker-dealer’s claimed exemption or other basis for filing an Exemption Report is appropriately supported.
Apply the required procedures for evaluating the broker-dealer’s assertions regarding exemption provisions and identified exceptions.
Evaluate evidence obtained to determine whether the broker-dealer’s assertions are fairly stated in all material respects.
Identify documentation and reporting issues that commonly arise in PCAOB inspections of exemption review engagements.
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.