the midterm. The following topics will cover the majority of the questions:<\/p>\n
PCAOB – their composition, inspections, their frequency, inspection reports, <\/p>\n
Fraud – duty to detect, risks for fraud, types of fraud<\/p>\n
CPA liability – negligence, 1933 vs. 1934 acts, defenses<\/p>\n
Compilations & reviews – their similarities and differences, procedures, reports<\/p>\n
AICPA Code of Professional Conduct – discreditable acts, fees<\/p>\n
Independence – GAAS & PCAOB, self-review, covered members, prohibited services<\/p>\n
SEC & SOX – certification, internal controls, 102(e)<\/p>\n","protected":false},"excerpt":{"rendered":"
the midterm. The following topics will cover the majority of the questions: PCAOB – their composition, inspections, their frequency, inspection reports, Fraud – duty to detect, risks for fraud, types of fraud CPA liability – negligence, 1933 vs. 1934 acts, Read More …<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-49106","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/posts\/49106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/comments?post=49106"}],"version-history":[{"count":0,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/posts\/49106\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/media?parent=49106"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/categories?post=49106"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/tags?post=49106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}