Webcast
2026 Hot Topics Audit & Attest Update
Get up to speed on the 2026 audit and attest issues that matter most, from new quality management standards and peer review trouble spots to group audits and evolving independence interpretations. This practical update is built to help firms reduce risk, strengthen compliance, and respond confidently to changing professional requirements.
$98.00
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
Course Level
Update
Format
Webcast
Course Description
Stay current on the audit and attest developments most likely to affect practice in 2026. This update covers the first-year implementation of the AICPA’s new quality management standards, including engagement quality reviews, inspection requirements, documentation expectations, and risk-based approaches to firm-wide quality management. It also addresses common peer review deficiencies in audit, review, compilation, and preparation engagements so practitioners can better identify problem areas before they become findings.
This CPE webcast also examines emerging attest and independence issues, including the distinction between attest and nonattest services, SSARS No. 27 consulting engagements, group audit considerations under SAS No. 149, and recent ethics interpretations involving recruiting, Section 529 plans, simultaneous employment, and related independence threats. Designed for accountants who need a focused, practical briefing, this course helps attendees understand what changed, what is effective now or soon will be, and where heightened professional risk is most likely to arise.
Learning Objectives
After completing this course, you will be able to:
- Recognize key implementation requirements of the AICPA’s quality management standards, including firm-level risk assessment, engagement quality reviews, inspections, and documentation expectations.
- Identify common peer review deficiencies affecting audit, review, compilation, and preparation engagements.
- Distinguish between attest and nonattest services, including when preparation of financial statements may fall under SSARS or consulting standards.
- Recognize leading documentation and analytical procedure issues that can impair engagement quality or peer review results.
- Identify key planning and documentation considerations related to inherent risk assessment under SAS No. 145.
- Recognize the principal requirements and practical implications of SAS No. 149 for group audits and the use of component or referred-to auditors.
- Distinguish recent ethics interpretations and independence developments affecting attest engagements, including recruiting assistance, Section 529 plans, and simultaneous employment or association with attest clients.
Course Specifics
WC1926472696
April 7, 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
