Virtual
Group Audits: Who is Responsible for What? 26-27
Date: Aug. 10, 2026
Time: 10 – 11:47 a.m. PT
CPE: 2
Overview
Financial statement audits often involve audits of components of a larger entity. This course will focus on the responsibilities for both the group auditor and component auditor, including implementation of SAS No. 149 relate to group audits.
Product Code
1000005267-145123
Credit Type
CPE: 2CPE-AA: 2CPE-GT: 2CPE-Technical: 2CPE-YB: 2Intended Audience
Anyone who performs audits
NASBA Field of Study
Auditing
Level of Difficulty
Intermediate
Prerequisites
None
Advance Preparation
Experience in basic audits
Learning Objectives
Major Subjects
- Responsibilities of the group audit engagement team, including the group engagement partner
- Clarifying roles and responsibilities of component auditors and reference auditors in audits of group financial statements
- Special considerations on audit planning and audit reporting in a group audit
Other Dates
Additional Details
This prerecorded broadcast is provided through our partnership with ACPEN. You'll be redirected to a CalCPA/ACPEN portal for this course. The Instructor will be available via the chat feature.