Accounting for Changes in Accounting Principles and Error Corrections  (PEC2)

Thursday, August 15, 2024 from 12:00PM to 2:00 PM in Online

2.00 CPE Credit Hours

Dive deep into the nuances of FASB Accounting Standards Codification (ASC) Topic 250, "Accounting Changes and Error Corrections," in this specialized continuing education course tailored for accountants and auditors. As the financial reporting landscape continuously transforms, it is paramount for professionals to understand the intricacies of accounting for changes in principles and correcting identified material errors. Through a blend of case studies and practice examples, attendees will gain expertise in assessing, implementing, and effectively communicating adjustments in compliance with ASC 250. This course not only offers insights into the requirements set by FASB, but also provides practical tools to ensure transparency and accuracy in financial reporting. Equip yourself with the latest knowledge and best practices in this essential area of accounting.

Designed For

Accounting and auditing practitioners at all levels utilizing GAAP financial statements

  • Understand the relevant accounting standards for changes in accounting principles and accounting for error corrections
  • Identify the type of changes that require prospective, retrospective, modified retrospective, or other approaches to update the financial statements under U.S. GAAP
  • FASB ASC 250
  • Error correction
  • Change in accounting principles
Advanced Preparation
Surgent CPE, LLC
Martin Birr,
Level of Knowledge

Course Location

Online (MW)
123 Online Lane
Online, IN 00000



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