SAS No. 145 - Scaling and Applying Risk Assessment Guidance to Not-for-Profit Clients
OL1535 | On Demand Course | Update | Self-Study
Description
SAS No. 145 became effective for audits of financial statements for periods ending on or after December 15, 2023. With over a full year in effect, this session will address the key features of the risk assessment process and what we have learned through applying the guidance. Further, the session will discuss areas of focus for auditors of not-for-profit entities and helpful scalability opportunities for auditors engaged with smaller NFP entities.
This course is part of the 2025 Not-for-Profit Conference Bundle. Purchase the conference bundle here.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 1.00 | Accounting (Governmental) |
Prices
- Member (Early Bird)
- $59.00
- Non-Member (Early Bird)
- $99.00
- Member
- $59.00
- Non-Member
- $99.00
Instructors
David Arman, CPA
Dave Arman, CPA, is a Senior Manager on the Audit & Accounting Quality team at the AICPA and has been with the AICPA for over 15 years. In role on the A&A Quality team, he leads the AICPA's Enhancing Audit Quality (EAQ) Initiative which promotes high quality auditing and assurance, with a focus on subject matter that has created challenges for practitioners. His responsibilities also include the broader audit portfolio, including technical authoring, reviewing and maintaining learning products. Dave regularly speaks on behalf of the AICPA at various AICPA and state society events. Dave lives in the seaside town of Southport, NC with his wife and three daughters.
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