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PCAOB Auditing Standard 4105: Reviews of Interim Financial Information

Being offered twice a quarter on Mondays at 1:00 p.m. to 3:00 p.m. Central Time.

PCAOB Auditing Standard 4105: Reviews of Interim Financial Information establishes guidance on the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information.

This auditing standard 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.

The Securities and Exchange Commission (SEC) requires a registrant to engage an independent accountant to review the registrant's interim financial information before the filing of Form 10-Q or Form 10-QSB. The SEC also requires management, with the participation of the principal executive and financial officers to make certain quarterly and annual certifications with respect to the company's internal control over financial reporting.

This timely, two hour morning CPE training event is designed for the CPA firm staff members who will be working on PCAOB regulated audits. The attendees will learn comply with this Auditing Standard and how it should be reflected in the auditing workpapers.


The retail cost of the online 2 CPE internal auditor training event is $120 per attendee.

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

Program Level of Understanding: Basic
Prerequisites: None
Advance Preparation: None
Delivery Format: Group Internet Based
NASBA Field(s) of Study: Auditing
CPE Credits: 2, based on 50 minutes of instruction per hour

CPE Event Highlights

PCAOB Concerns Regarding Adequate Oversight of Reviews of Interim Financial Information


  • Clearly describes the types of procedures a practitioner may perform in a review of interim financial information,

  • Defines the reporting requirements for a review for additional transparency;

  • Permits the expression of an adverse conclusion..


Learning Objectives

Attendees will:

  • Understanding the PCAOB’s Auditing Standard 4105 in the context of the available auditing standard guidance

  • Understanding the details within the PCAOB Auditing Standard 4105: Reviews of Interim Financial Information.

  • Understand Auditor Guidance and Responsibilities under Auditing Standard AS 4105


Key Items on the Agenda

Section 1

  • Introductions

  • Reviews of Interim Financial Information


  • Review/Attest Overall Concepts

  • Review Engagement

  • Conclusions

Section 2

  • PCAOB Auditing Standard Sections

  • Matters Relating to Filings (4000s)

  • PCAOB Auditing Standard 4105

  • Reviews of Interim Financail Information

Section 3 - Going Forward and Summary