Date and Time: Tuesday, June 30, 2026 – 10:00 am – 11:50 am EST
Description: Risk-based factors are becoming exponentially important considerations for accountants in both public practice and industry. We examine the nature of risks for today’s enterprises while exploring the role of internal controls for mitigating business risks. We also explore SAS 145 and other guidance aimed at risk considerations for professional engagements. Public and private accountants will enhance their capabilities for assessing and addressing risks faced by today’s organizations.
Learning Objectives:
- Identify ways that risks influence the professional ecosystem
- Use professional guidance to make risk-based decisions
- Determine novel risks created by fraudulent behaviors
- Apply analytical procedures to expose risks
- Identify risk-related considerations associated with financial reporting
- Formulate strategies for reducing the consequences of identified risks
Major Subjects:
- Risk is the common thread in an evolving landscape
- Risk assessment
- Responding to assessed risks
- Auditing standards
- Other insights from AICPA guidance
- Fraud considerations
- The role of analytics
- Financial reporting considerations
- Risk mitigation
Who should attend: CPAs in public practice and industry who need to identify, evaluate, and respond to risks encountered in business and professional circumstances
Program Level: Intermediate
Developed by: Van Der Aa Tax Ed
Instructor: Dr. Chris Harper, CPA
CPE Credit: 2 hours
Field of Study: Auditing
Prerequisites: Basic working knowledge of financial statements.
Advanced Preparation: None
Course Content
Dr. Christopher Harper, CPA, MBA
Chris is a CPA with the heart of a teacher. He is a clinical assistant professor of accounting with Grand Valley State University’s Seidman College of Business. He also serves as a senior manager and director of education for Hungerford CPAs + Advisors. Chris has been serving tax and accounting needs of closely held business and individuals since 1998.
Course materials are only available to students enrolled in the course.