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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.


Attendees in this PCAOB auditing standard CPE event will earn 2 CPE Event Hours (YB). A certificate of completion will be provided.


Don't miss this opportunity to enhance your understanding of reviewing of the interim financial informations under PCAOB AS 4105. Register now to gain valuable insights and techniques that will elevate your effectiveness in conducting PCAOB regulated audits.

PCAOB AS 4105: Reviews of Interim Financial Information

  • Offered every six weeks on Wednesdays at 1:00 p.m. to 3:00 p.m. Central Time in two CPE-Credit event.

    We can schedule private events on your timetable for two or more attendees.

    NASBA Program Disclosure

    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

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