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Going concern considerations to become testable on AUD January 2018

Sitting for AUD next January? SAS No. 132, The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern is a standard that applies to all audits of a complete set of financial statements, including financial statements prepared in accordance with a general purpose or a special purpose framework. It will become testable on the CPA exam January 1, 2018.

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Video: CPA Exam study tips from Surgent

Welcome to a new weekly feature of Passing Insights! Surgent CPA Review's Student Development Manager, Jessica Sandhu, is currently sitting for the CPA Exam. Each week, Jessica shares her insights into her own study process. This week, find out what she does to de-stress when studying for the exam.

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