Webcast
2026 Hot Topics A&A Update
A focused, 4-credit update on the latest accounting and financial reporting developments—plus the audit, quality management, and ethics hot spots creating real-world risk for practitioners.
$196.00
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
2 Credits: Auditing
2 Credits: Accounting
Course Level
Update
Format
Webcast
Course Description
Stay current on the accounting and auditing developments shaping 2026 and beyond with 2026 Hot Topics A&A Update. Part one of the accounting and audit update walks you through the latest FASB standards activity through ASU 2025-12. You’ll examine new guidance on government grants received by businesses and updated rules for software cost capitalization. The accounting and auditing course also covers CECL practical expedients for Topic 606 receivables alongside crypto asset fair value reporting and enhanced income tax disclosures. Standards now effective for nonpublic entities—including insurance contracts and joint venture formations—are covered in the course material.
Part two of the course focuses on audit and attest topics. You’ll work through a first-year implementation of the AICPA quality management standards and new engagement quality review requirements. Understand areas of risk from SAS No. 145 and common nonconforming engagement issues from the latest peer review results. The courses ends with a look at SAS No. 149 group audit requirements and recent ethics interpretations.
Learning Objectives
After completing this course, the participant will be able to:
- Recall highlights of recent accounting standards activity through ASU 2025-12.
- Identify key “hot topics” affecting current-period accounting and financial reporting, including disclosure-focused updates for interim reporting and other emerging areas.
- Recognize core recognition, presentation, and disclosure considerations for government grants received by business entities.
- Recognize how to manage risk associated with audit and non-audit services in light of changing professional, technical, regulatory, and ethical requirements.
- Distinguish attest from nonattest services and identify key independence implications in practice.
- Identify common peer review findings and frequent quality issues in preparation, compilation, and review engagements, including documentation expectations for analytical procedures.
Course Specifics
WC1926471957
April 1, 2026
Basic knowledge of SASs and SSARSs
None
Compliance Information
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Jennifer F. Louis, CPA has over 25 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis. Jennifer serves a wide variety of clients, including public accounting firms, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years. Prior to that, Jennifer was Executive Vice President/Director of …
Webcast
