Checkpoint Learning

Course Detail

Companion to PPC's Guide to Homeowners' Associations - Course 1 - Performing Substantive Procedures and Concluding the Audit (HOATG171)  

CATEGORY: Accounting & Auditing
Print-Based with OG
8 CPE Credits
Level: Basic

This interactive self-study course discusses elements of the audit of a homeowners’ association or other common interest realty association (CIRA). Lesson 1 covers substantive procedures and discusses topics including tests of details, substantive analytical procedures, substantive audit procedures for CIRAs, and special considerations for interim audits. Lesson 2 examines topics related to concluding a CIRA audit, including commitments and contingencies, accounting estimates and fair value, summarization and evaluation, and client communications. Course Expiration Date: September 30, 2018 Please note, the grading fee for answer sheets submitted by regular mail is $99.

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