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PCAOB AS 4105: Reviews of Interim Financial Information

PCAOB AS 4105: Reviews of Interim Financial Information

The current PCAOB AS 4105 was included in the original codification of the PCAOB Auditing Standards on December 31, 2017.  Prior to the codification of the PCAOB Standards the auditing standards included in this section was covered by a standalone auditing standard.


AICPA Statement on Standards for Attestation Engagements 22: Review Engagements was issued in December 2020. This was the AICPA’s response to the PCAOB’s AS 4105 as included within the codified standards.


This event covers the nature, timing, and extent of the procedures to be performed by an independent accountant when conducting a review of interim financial information. We confirm the  general standards are applicable to a review of interim financial information. This event provides guidance on the application of the field work and reporting standards to a review of interim financial information, to the extent those standards are relevant.


For purposes of this event and the standards, the term interim financial information means financial information or statements covering a period less than a full year or for a 12-month period ending on a date other than the entity's fiscal year end.


Each attendee will receive 2 CPE Hours (YB). A certificate of completion will be provided.

  • Details on Event Presentation

    Being offered twice a quarter on Thursdays at 1:00 p.m. to 3:00 p.m. Central Time.

    We can schedule private events on your timetable for two or more attendees.

  • CPE Event Highlights

    PCAOB Concerns Regarding Adequate Oversight of Reviews of Interim Financial Information


    • Clearly describes the types of procedures a practitioner may perform in a review of interim financial information,

    • Defines the reporting requirements for a review for additional transparency;

    • Permits the expression of an adverse conclusion..

  • Learning Objectives

    Attendees will:

    • Understanding the PCAOB’s Auditing Standard 4105 in the context of the available auditing standard guidance

    • Understanding the details within the PCAOB Auditing Standard 4105: Reviews of Interim Financial Information.

    • Understand Auditor Guidance and Responsibilities under Auditing Standard AS 4105

  • Key Issues on the Agenda

    Section 1

    • Introductions

    • Reviews of Interim Financial Information


    • Review/Attest Overall Concepts

    • Review Engagement

    • Conclusions

    Section 2

    • PCAOB Auditing Standard Sections

    • Matters Relating to Filings (4000s)

    • PCAOB Auditing Standard 4105

    • Reviews of Interim Financail Information

    Section 3 - Going Forward and Summary

  • NASBA Program Disclosure

    Program Level of Understanding: Basic
    Prerequisites: None
    Advance Preparation: None
    Delivery Format: Group Internet Based
    NASBA Field(s) of Study: Auditing
    CPE Credits: 2, based on 50 minutes of instruction per hour

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