The course will start off with a look at the Accounting Standard Updates (ASUs) issued by the FASB that will be effective in 2023. We’ll also review late breaking changes to the lease standard that may impact common control entities. We’ll then turn our attention from accounting to auditing where we will cover the key SASes effective this year including new standards around auditing accounting estimates and risk assessment. This course focuses on what you need to know this year to be ready for 2023 year-end financial reporting and audits. Discussion Leader: Melisa Galasso
