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This month’s Surgent Ambassador Spotlight goes to… Joseph Bell Hometown: Gainesville, Georgia Earning his Master’s Degree in Accountancy at Mercer University   About The Ambassador Program The Surgent CPA Review’s Student Ambassador Program is a leadership program that offers students an opportunity to enhance their business skills, gain exposure to the accounting industry, and most importantly […]

Sitting for AUD next January? SAS No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern is a standard that applies to all audits of a complete set of financial statements, including financial statements prepared in accordance with a general purpose or a special purpose framework. It will become testable on the CPA exam January 1, 2018.

On 1/24/2015, the AICPA Auditing Standards Board (ASB) issued four auditing interpretations to address issues related to the Statement on Auditing Standards No. 126.