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International Convergence

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This CCH Learning Center course will familiarize readers with the international convergence process and provide an overview of its potential effects on existing accounting and auditing practice in the U.S.
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Format:
  • Media: Learning Center
  • Offer Number: 4-3582-001
  • Material Id: 10026048-0001
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Explore the features and facets of International Convergence

Description:

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This CCH Learning Center course, International Convergence, traces a brief history of the projects targeted toward converging U.S. standards with the international standards, discusses some of the significant professional and political issues surrounding the conversion, including practical implementation issues, and summarizes some of the most significant differences between these bodies of standards.

Field of Study: Auditing
Prerequisites: None
Level: Overview
Course was last updated on: 10/8/2009

Credit Available / Units
CPE 2.00 CPE
QAS 2.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

About the Author(s):

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  • Perry M. Henderson has more than 28 years of experience in accounting. For the last 15 years, he has been a sole practitioner providing audit and accounting services to nonprofit organizations, municipal governments, and privately held businesses. He has performed peer reviews of nearly 300 accounting firms and currently serves on the Peer Review Committee of the California Society of CPAs. He has contributed material to several of the publications in the Miller Series and to various publications of the AICPA and the California Society of CPAs.

    Mr. Henderson holds a bachelor's degree from Claremont McKenna College and a master's degree in public administration from the University of Oklahoma and has served as an adjunct faculty member at the University of Redlands. He is a member of the SEC Practice Section of the AICPA and of the California Society of Certified Public Accountants.

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