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| --- | --- | --- | --- | --- |\n| A | Tuesday | 7pm-10pm |  | Narmin Multani\u003Cbr>[narminmultani@hotmail.com](narminmultani@hotmail.com) | April 30, 2019 |\n| B | Thursday | 7pm-10pm |  | Mark Kohler\u003Cbr>[mkohler@yorku.ca](mkohler@yorku.ca) | May 2, 2019 |\n|  |  |  |  |  |  |\n\n\n| Topic coverage | Case discussion | Homework for next week | Technical Coverage |\n| --- | --- | --- | --- |\n| Part I Public Practice Skill Set |  |  |  |\n| Session 1 April 30 (Tues) and May 2 (Thurs) |  |  |  |\n| Developing Professional Judgment |  | Read and Prepare IAP for Eden Ridge Technology |  |\n| • Performing an integrative analysis-what does that\u003Cbr>mean? |  |  | Financial Reporting: Identify Management Bias, Revenue Recognition, Accounting Change, Asset Write-offs |\n| • The CPA Way |  |  |  |\n| • Reconciling and dealing with uncertainty |  |  |  |\n| • Dealing with time pressure (Incase simulations and real life) |  |  |  |\n|  |  |  |  |\n| Fine-tuning Your Research Skills |  |  |  |\n| • CPA Canada Handbook |  |  |  |\n| -Accounting | Kieso Vol. 2 IC16-2 Saltworks |  | Financial Reporting: Natural Resources, Derivatives, Restoration Obligations |\n| -Assurance | Anonymous Caller (Beasley et al.) |  | IFRS 15, Code of Conduct, Fraud (CAS 240) |\n| • Professional Engagement Manual |  |  |  |\n|  |  |  |  |\n| Written Communication |  |  |  |\n| • KPMG communication module |  |  | Documentation-CAQ Professional Judgment |\n\n\n| • Develop a well-researched and concise professional memo |  |  |  |\n| --- | --- | --- | --- |\n\n\n|  |  |  |  |\n| --- | --- | --- | --- |\n| Session 2 May 7 (Tues) and May 9 (Thurs) |  |  |  |\n| Being a Professional Accountant-what does it mean? | Ethics case: KPMG\u003Cbr>Ethics Cases | Assignment \\#2: Applying accounting standards Kieso Vol. 2 IC 23-1 Penron Inc. | Financial Reporting: Related Party Transactions, Guarantee, Asset Writedowns |\n| • CPA Ontario Rules of Professional Conduct-not just for Public\u003Cbr>Accountants | 2008 SOA Practice Exam 1-2 modified Eden Ridge Technology |  | Financial Reporting: Revenue recognition-multiple deliverables, preferred shares, goodwill, Site restoration obligation, contingent gain-impact on debt covenants |\n| • IFAC accountants in industry guidelines |  |  |  |\n| • The tension between commercialism and\u003Cbr>professionalism |  |  |  |\n| The ethics of information |  |  |  |\n| Recent Issues and Debates in the Profession |  |  |  |\n| • Ethics of Tax Planning | Case-Brewing up Controversy |  |  |\n|  |  |  |  |\n|  |  |  |  |\n\n\n|  |  |  |  |  |\n| --- | --- | --- | --- | --- |\n| Current and Emerging standards |  |  |  |  |\n|  | • Are you up to date with the current and soon to be effective financial reporting and assurance standards? |  | Read and Prepare IAP for Hamm Industries |  |\n|  |  |  |  |  |\n\n\n| Part II Role of an Auditor |  |  | Read and Prepare IAP for Holla Appliances |  |\n| --- | --- | --- | --- | --- |\n| Session 3 | May 14 (Tues) and May 16 (Thurs) | Hamm Industry |  |  |\n|  | Evaluating completed audit work re: revenue, fixed assets, ethical issues, quality control |  |  | Financial Reporting: financial instruments, revenue recognition, leases etc. |\n|  |  |  |  |  |\n| Session 4 | May 21 (Tues) and May 23 (Thurs) | Holla Appliances | Read and Prepare IAP for Yorktown Art Gallery |  |\n|  |  |  | A Guide to Financial Statements of Not-for-profit Organizations: | Assurance: Planning, Materiality, and Risk Assessment, Internal Control Weakness |\n|  | Materiality, risk, accounting issues with audit implications, management integrity, controls |  | Question for Directors to Ask | Financial Reporting:\u003Cbr>Revenue Recognition |\n|  |  |  | Corporate Governance Tools to Prevent Fraud in the NFP Sector |  |\n|  |  |  |  |  |\n| Session 5 | May 28 (Tues) and May 30 (Thurs) |  |  | Financial Reporting: NFPGAAP |\n| Issues With Not For Profits |  |  |  |  |\n\n\n|  | Providing accounting and corporate governance advice | Yorktown Art Gallery | Read an","cbCaicyUzKkt7mmt","https://ap.wps.com/l/cbCaicyUzKkt7mmt","pdf",268756,15,"English","# Schedule and session overview\n## Part I Public Practice Skill Set\n## Part II Role of an Auditor\n## Part III Role of an advisor\n# Assessments","[{\"question\":\"What are the main learning themes in Part I Public Practice Skill Set?\",\"answer\":\"Part I focuses on developing professional judgment, fine-tuning research skills, and improving written communication, supported by prepared readings and case discussions.\"},{\"question\":\"What assurance and audit topics are emphasized in Part II Role of an Auditor?\",\"answer\":\"Part II covers evaluating completed audit work, planning and materiality, risk assessment, internal control weaknesses, and reporting implications for not-for-profit organizations.\"},{\"question\":\"How does Part III Role of an advisor build on finance and governance topics?\",\"answer\":\"Part III emphasizes evaluating finance 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