After completing this course, the learner should be able to:
- Define prepaid expenses and understand basic accounting requirements.
- Perform a risk assessment over prepaid expenses.
- Assess the internal control structure surrounding prepaid expenses.
- Perform substantive audit procedures to identify and test prepaid expenses.
- Understand required financial statement disclosures for prepaid expenses.

Instructor bio
Holly Hawk is a PhD, CPA, and CGMA. She also is a Clinical Assistant Professor at Clemson University and has experience teaching undergraduate and graduate level courses. She has a PhD in Higher Education from the University of Georgia, a Masters of Accountancy in Audit from the University of Georgia, and a Bachelors in Business Administration with a concentration in Accounting & Technical Communications from Mercer University. While working on her PhD, she taught both undergraduate and graduate level courses at the Tull School of Accounting at the University of Georgia. Prior to moving into higher education, Holly worked at Pricewaterhouse Coopers and TD Bank. Holly was named to the "40 under 40" by CPA Practice Advisor and is active within the AICPA and AAA. Holly is on the AICPA Nominations Committee and AICPA Academic Executive Committee, while also the past chair of AICPA Student Recruitment Committee and an AICPA Leadership Academy graduate. As part of the AICPA Academic Executive Committee, she chaired the Distinguished Education Achievement Award Committee for the past two years. Holly is the AAA Southeast Region Assistant Paper Chair, on the AAA Conference on Teaching and Learning in Accounting Steering Committee and AAA Competitive Manuscript Award Committee. Holly received the Emerging Scholars Leader Award from the 2018 Innovation in Teaching Conference and more recently, has been inducted into the Mercer University Athletic Hall of Fame.
A Becker Professional Education is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org
Becker Professional Education Sponsor I.D. Numbers NASBA: 107294, New York: 002087, New Jersey: 20CE00226700, Texas: 009580, Ohio: CPE.186, Illinois 158.002405, Pennsylvania: PX177823