Firm Training required by Report Acceptance Bodies (RABs)

RABs are now required to assign AICPA courses related to Enhancing Audit Quality (EAQ) focus areas (for 2019, this includes auditing estimates, risk assessment, internal control and documentation) as corrective actions or implementation plans when:

  • significant deficiencies, deficiencies and findings are identified related to these areas and
  • CPE is determined to be the necessary follow up action.

RABs may assign or allow an alternative course if it meets the learning objectives of the AICPA course (as described in the product page of the AICPA’s online store). We would certainly encourage RABs to look first to these courses to help firms remediate issues identified in these areas.

Currently, a risk assessment course is available and linked below. We anticipate additional courses being available in the spring of 2019 (and beyond) and will add them to this page when available. 

Risk Assessment

Risk Assessment Deep Dive: How to Avoid Common Missteps

Risk Assessment On-site Training Course (Available for CPEA members only)

The CPEA’s Risk Assessment training course refreshes and reinforces staff’s skills in performing risk assessment procedures on audit engagements, especially audits of small to medium-sized entities. Please contact Susanne Richards at or (334) 260-2326 for information and/or to book your firm's on-site training event today!