The current PCAOB AS 4105 was included in the original codification of the PCAOB Auditing Standards on December 31, 2017. Prior to the codification of the PCAOB Standards the auditing standards included in this section was covered by a standalone auditing standard.

AICPA Statement on Standards for Attestation Engagements 22: Review Engagements was issued in December 2020. This was the AICPA’s response to the PCAOB’s AS 4105 as included within the codified standards.

This event covers the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information. We confirm the general standards are applicable to a review of interim financial information. This event provides guidance on the application of the field work and reporting standards to a review of interim financial information, to the extent those standards are relevant.

For purposes of this event and the standards, the term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity's fiscal year end.

Each attendee will receive 2 CPE Hours (YB). A certificate of completion will be provided.

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