Surgent's Not Documented, Not Done (NDOC)

Course Details


Wednesday, May 15, 2019

11:00am – 1:00pm (Registration: 5:10pm)



Field of Study

Accounting & Audit

CPE Credit

2 hours CPE credit

Level of Knowledge



Surgent McCoy CPE, LLC




The title of this course is the new mantra for the AICPA. With accountants increasingly being sued for deficiencies perceived by clients and attorneys in various engagements, the AICPA has increased its focus on documentation in the accounting and auditing arena. In addition, peer review has revealed a consistent lack of proper documentation. We will discuss the requirements for a variety of engagements as well as tips for better documentation. You will not only learn the basic requirements, but also the proper theory for exceptional documentation. As always, Jeff will bring his truly unique presentation style and include a few of his signature video parodies, which are designed to keep you awake and reinforce the material.


  • Purpose of documentation
  • Audit documentation
  • Preparation documentation
  • Compilation documentation
  • Review documentation
  • Other engagement type documentation


  • Identify the documentation requirements for: Audits; Reviews; Compilations; Preparations; Examinations under the SSAEs; Reviews under the SSAEs; Agreed Upon Procedures engagements under the SSAEs
  • Recall the standards for those engagements
  • Implement a variety of “best practices” to documentation

Designed For

Accountants who perform attestation engagements

Registration for this course has passed.

Course Pricing

WYOCPA Member Fee

Applicable if you are a WYOCPA member in good standing.

Non-Member Fee

Applicable if you are not a WYOCPA member.

Your Price $89.00

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