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Surgent Ambassador Spotlight- Brennan Burke

By Jordan Junqua

This month’s Surgent Ambassador Spotlight goes to… Brennan Burke Hometown: Sylva, North Carolina Earning her Bachelor’s Degree in Accountancy at Western Carolina 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, […]

Surgent Ambassador Spotlight

By Jordan Junqua

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 […]

Going Concern Considerations To Become Testable on AUD Next January

By Susan Cox, M.Acc., CPA

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.