Course Details
CPE Credits: 4.0
Field of Study: Auditing
Prerequisites: Familiarity with SEC Rule 17a-5, Rules 15c3-1 and 15c3-3, broker-dealer controls, 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 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.
Learning Objectives
Upon completion of this course, participants will be able to:
Explain the broker-dealer compliance reporting requirements and the auditor’s responsibilities under Attestation Standard No. 1.
Identify the financial responsibility rules and related assertions subject to examination.
Evaluate the design and operating effectiveness of internal controls over compliance with the applicable financial responsibility rules.
Apply examination procedures to obtain sufficient appropriate evidence regarding the broker-dealer’s compliance assertions.
Evaluate identified instances of noncompliance and control deficiencies to determine their effect on the examination conclusion and auditor’s report.
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.