Webinar: Preparation of Personal Financial Statements and Particularities in Presentation of Assets, Liabilities and Net Worth-Changes in Reviewed Financials

Form and presentation of Personal Financial statements. Disposition of the Personal Financial Statements Guide. Procedures common to all personal financial statements. Effects of recent SSARS on compilations and reviews of financial statements and engagements to prepare financial statements. Discussion of examples of reports under SSARS. Problems and exercises to be discussed with participants. Model personal financial statements will be included as part of course materials.

Objectives: Upon completion of this course participants should be able to:

1. Prepare personal financial statements which comply with the Personal Financia Statements Guides and standards.
2. Required and not required statements.
3. Measurement and recognition.
4. Perform the engagement in accordance with SSARS.
5. Understand ethic and independence issues.
6. Responsibility of CPA’s after the issuance of the financial statements
7. Understand new requirements for Reviewed financials.

"Instructional Delivery Method": Programa de grupo por internet: webinar en vivo.

CPE Credits: 8

P.R. Field of Study: Accounting & Auditing 

"NASBA Field of Study": Accounting - Technical

Pre-requisite: Knowledge of FASB and SSARS

Advance Preparation: None

Level: Basic

Date: December 11 & 12, 2023

Registration: 8:45am - 9:00am                  Webinar: 9:00am - 1:00pm

Instructor: María E. Morales Hernández, CPA, CGMA 

Place: The webinar will be broadcasted via Zoom.

Materials: This course will be paperless and the materials will be distributed electronically. Download them through "Mi Perfil → Registros de Eventos → Selecciona Evento → Tab Materiales", on the Colegio's website. After the date of the event download them through "Mi Perfil → Registros de Eventos → Registros Corrientes → Historial → Selecciona Evento → Tab Materiales". Electronic devices may be brought to the classroom to access the downloaded materials. We reserve the right to admission.

Electronic evaluation: Once you have registered your entry to this educational activity, you can quickly and easily access and complete the evaluation through "Mi Perfil". On our website "Home" page you will find detailed instructions for completing the form.

Notice: The Colegio de CPA reserves the right to substitute instructors and suspend a course due to insufficient enrollment or other causes beyond our control. We reserve the right to refuse admission. Space is limited. Registration is subject to the available slots. The tuition price for CPA applies to those who at the time of registration do not owe debts to the Colegio.

INFORMACIÓN IMPORTANTE

I. Conectarse a la transmisión:

a. Enlace

En este seminario se utilizará la aplicación de Zoom. Luego de registrarse, encontrará en “Mi Perfil - Registros de Eventos - Selecciona Evento” botón “Entrar a Zoom” para poder acceder al curso.

b. Otras

El Colegio de CPA no será responsable por los problemas técnicos que el participante pueda confrontar en el uso de su equipo o de su conexión de internet durante la transmisión de este seminario virtual.

II. Horario

Permanecer atento a la conferencia desde su comienzo hasta el final, tomando un receso cuando así lo indique el instructor y regresar puntualmente de éste.

III. Preguntas y respuestas

Enviar sus preguntas o dudas durante el seminario a través de este sistema por la pestaña llamada “Q & A”.

Las preguntas recibidas se contestarán durante el seminario.

IV. Validación de asistencia de acumulación de horas-crédito:

Para poder acumular las horas-crédito correspondientes a este seminario necesita estar atento y presionar de inmediato cada "pop up" que aparecerá en pantalla de manera aleatoria a través de toda la transmisión, asegurándose de responder un mínimo de 75% de éstos.