Special Considerations Related to Audits of Group Financial Statements (On-Demand Webinar)
Provider: CeriFi Checkpoint Learning
Auditing
1 CPE Credits
Basic
QAS self study
In this on-demand webinar, Jennifer Louis, an expert in audit quality and professional standards, explains the new requirements of SAS No. 149-Special Considerations Related to Audits of Group Financial Statements, effective for periods ending on or after December 15, 2026. She outlines how the standard strengthens audit credibility when using work from component or referred-to auditors and applies to both simple and complex group structures. Jennifer covers key topics such as identifying components, setting materiality, supervising component auditors, and evaluating their evidence. This session provides practical guidance for planning, performing, and documenting group audits with consistency and quality.