Course Details
CPE Credits: 3.0
Field of Study: Auditing
Prerequisites: Basic knowledge of PCAOB auditing standards and broker-dealer financial statements.
Advanced Preparation: None.
Program Level: Intermediate
Delivery Method: Group Internet Based
Location / Platform: Virtual
Time Zone: Eastern Time
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.
Learning Objectives
Upon completion of this course, participants will be able to:
Identify broker-dealer-specific matters that should be considered during audit planning.
Evaluate the broker-dealer’s business activities, revenue sources, regulatory status, and financial responsibility requirements when developing the audit plan.
Identify significant accounts, disclosures, assertions, and risks relevant to a broker-dealer audit.
Determine appropriate materiality levels and develop an audit strategy responsive to identified risks.
Assess how regulatory filings, service organizations, exemption status, and prior-year findings affect audit planning.
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.