Gain an understanding of SSARS No. 25 and new reporting requirements.
SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions, was issued in February 2020 and amends AR-C sections 60, 70, 80, and 90. This minimizes differences with the auditing standards regarding consistent concepts and is effective for engagements performed in accordance with SSARSs for periods ending on or after December 15, 2021. This video reviews the reporting requirements of SSARS 25 and discusses SSARS 24 – Going Concern Requirements.
Agenda
Faculty
Ahava Goldman, CPA, CGMA
AICPA
Ahava Goldman, CPA, CGMA, AICPA
- Associate director, Audit & Attest Standards, AICPA
- Staff liaison to the AICPA Auditing Standards Board
- Supports ASB standard-setting activities, including development of authoritative and nonauthoritative guidance
- Supports the AICPA’s involvement in international standard setting
- Frequent presenter on auditing and attestation standards
- Member of AICPA and NYS Society of CPAs
- B.S. degree in accounting, magna cum laude, Stern College of Yeshiva University
- Can be contacted at [email protected]
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