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Lecturer: Walter J. Haig, II, CPA Field of Study
Creston, Washington Accounting & Financial Reporting 
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Learning Objectives: This course provides an update and review of all relevant authoritative pronouncements that a CPA must have an understanding of in order to properly prepare and report on the historical financial statements of small and medium sized businesses. This course also provides practical guidance to help accountants avoid common reporting and financial statement preparation mistakes.
Major Subjects:
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HUGE: Review of the new “Quality Management Standards” that are replacing the “Quality Control Standards” on December 15, 2025, including implementation guidance and illustrations of common policies and procedures to a firm might have to comply with the new standards. All firms that render financial reporting engagements must comply with the new “Qualify Management Standards” even if they are not subject to peer review.
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Amendments to the U.S. Accounting Standards Codification issued during the 18-month period prior to the program
- Update and review of the tax and cash special purpose frameworks
- Update and review of the AICPA Financial Reporting Framework for SMEs
- Analysis of the AICPA Auditing standards issued during the 18-month period prior to the program
Designed For:
This is a “must” course for “inside” accountants of an entity who are deemed to be preparers of an entity’s financial statements and “outside” accountants who report on financial statements
Includes continental breakfast and lunch.
Please register online at www.haopa.wildapricot.org
Or
MAIL YOUR CHECK MADE PAYABLE TO “HAWAII ASSOCIATION OF PUBLIC ACCOUNTANTS”
ALONG WITH YOUR REGISTRATION FORM TO:
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MAUI SEMINAR
Marilyn M. Niwao, J.D., CPA
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Niwao & Roberts, CPAs, a P.C.
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2145 Wells St. Suite 402
Wailuku, Hawaii 96793
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REGISTRATION DEADLINE: Registration must be received ten days prior to the seminar date. Registrations received later will be on a space available basis.
CANCELLATION POLICY: Cancellation after the early registration cut off date will be assessed a $50 administrative fee. No refunds for cancellation within three (3) days prior to the seminar date. No exceptions.
*SPECIAL DISCOUNT RATE FOR FIRMS SENDING MORE THAN THREE PARTICIPANTS: Firm pays full fees for the first three participants and discounted fees for additional participants employed by the same firm. (All participants must be HAPA members to get the special discount rate)
Paperless Seminar: Seminar materials will be available for download from the HAPA website before the seminar. The password will be emailed to attendees.
Paper Option: Seminar material in print available for an additional $75.