Required Auditor Communications

Learning objectives

After completing this course, the learner should be able to:

  • Discuss the nature and purpose of required communications between financial statement auditors and reporting entity management and those charged with governance
  • Describe the required form of communication, depending on the nature of the identified matter
  • Explain circumstances when communications with outside third parties may be appropriate
National Registry of CPE Sponsors

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

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