CPE PACKAGES (Incl. Ethics) for Multiple States and Qualifications @ $4/credit. CLICK HERE to view.

Going Concern - Implication in Accounting,Disclosure & Reporting

  • CIA
  • CMA
  • CPA (US)
  • CVA
  • IAP
  • QIAL
Going Concern - Implication in Accounting,Disclosure & Reporting

1 Credit


Subject Area

Accounting & Auditing

Webinar Qualifies For

1 CPE credit of Accounting & Auditing for all CPAs

1 CPE credit for Certified Management Accountants (CMA)

1 CPE credit for Certified Internal Auditors (CIA)

1 CPE credit for Internal Audit Practitioner (IAP)

1 CPE credit for Qualification in Internal Audit Leadership (QIAL)

1 CPD credit (Verifiable) for Certified Valuation Analyst (CVA)

1 General Educational credit for Tax Professionals / Bookkeepers / Accountants

This Course is Also Available in Self Study (On-Demand)

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Course Description

One of the unfortunate outcomes of the COVID-19 pandemic is economic stress. Such stress has raised concerns about many entities’ abilities to continue as a going concern, which has significant accounting, disclosure and, reporting implications. “Going concern” refers to the concept that users of financial statements can expect that the company will continue to operate in the near future unless conditions or events occur that may contradict that assumption. Even in a strong economy, companies can lose significant contracts, face cash flow problems or be in danger of missing loan payments. If there is uncertainty as to a company's ability to meet the going concern assumption, the facts and conditions must be disclosed in its financial statements.

This online CPE webinar covers following key topics including the relevant considerations related to going concern: 

  • What to do when substantial doubt concerning an entity’s ability to continue as a going concern exists
  • Management mitigation efforts
  • Required disclosures both when management, and the accountant, feel such efforts will be effective in mitigating the risk
  • Responsibility of an independent accountant for evaluating going concern uncertainty under various levels of engagement to perform attest and non attest services

Click here to access more CPE webinars on Accounting and Auditing

Learning Objectives

  • To identify going concern indicators
  • To recognize management’s responsibility to evaluate and report
  • To recognize the accountant’s and auditor’s responsibilities to evaluate and report

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Accounting Practice Owners
  • Accounts Director
  • Auditors
  • Certified Fraud Examiner
  • Certified Management Accountant
  • Certified Valuation Analysts
  • Chief Accounting Officer
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Director of Financial Reporting
  • Entrepreneurial Accountant
  • Entrepreneurial CPA
  • Senior Accountant
  • Tax Accountant (Industry)





This course is relevant to my job and overall it is great.


Great speaker. Kept the rhythm going. Not too serious but very personable


Enjoyed the webinar. The content presented was a nice refresher for someone who has been out of the classroom for a few decades. It was informative and well worth my time to attend.


Brad always does a great job, a true Pro!


Going concern is very important problem In my job, really learned a lot from this course.


Excellent instructor and materials. Relevant topic