SAS 145, Understanding the Entity and Its Environment
and Assessing the Risks of Material Misstatement, was
issued in October 2021. The audit standard amends AU-C
315 including many changes to address common audit
deficiencies. This course will provide an overview of SAS
145 and its changes to AU-C 315.
Identify changes to AU-C 315 Describe the new risk assessment standard
Risk Assessment AU-C 315
Who Should Attend
Ideal for accountants in public practice
Prior experience with risk assessment standards of the AICPA
Additional Event Information
Contact NCACPA if you need assistance with your online program. For the quickest results, email the Online Learning Team at [email protected], and a team member will contact you shortly.
If you need assistance with internet access issues, browser capability, or when the NCACPA office is closed* please call Freestone Technical Support at 866-702-3278 or by email at [email protected] .
*NCACPA office hours are 9:00 am–5:00 pm ET. Online Learning Team members will be available via email 30 minutes prior to the start of a live online program.
Test Your System
You may test your system by clicking here. Please test your system to ensure you have the proper components installed.
CPE Select Pass Policies
The CPE Select pass is available only for NCACPA members and the price is applicable for an individual user. The pass includes access to on demand and webinar programs, but excludes webcasts, “hot topic” webinars, and on demand Ethics programming. All eligible programs for the CPE Select pass will be marked in the online catalog and in promotions. Licensed CPAs who elect the student membership status must provide proof of enrollment in an advanced degree.
The CPE Select pass grants unlimited access to qualifying webinars and on demand programs on a calendar-year basis.
We anticipate a spike in webinar activity later in the calendar year, and NCACPA is not liable for third-party service outages that may occur. Please plan your CPE before 12/31 to avoid any unforeseen technology issues.
Also Available As
Friday, July 8, 2022 (9:00 am–9:50 am ET)
Wednesday, June 22, 2022 (9:00 am–9:50 am ET)
Thursday, August 25, 2022 (10:00 am–10:50 am ET)
Monday, August 29, 2022 (10:00 am–10:50 am ET)
Thursday, September 29, 2022 (9:00 am–9:50 am ET)
Wednesday, October 26, 2022 (10:00 am–10:50 am ET)
Friday, November 4, 2022 (9:00 am–9:50 am ET)
Friday, December 23, 2022 (9:00 am–9:50 am ET)
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For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.