PPC’s Guide to Going Concern helps evaluate clients’ viability and protect CPAs from lawsuits by bringing together analysis and tools to help the professional identity and evaluate going concern uncertainties in accordance with professional standards.

The guide explains the professional’s responsibilities in audits, compilations and reviews and leads readers step-by-step through the evaluation process. It also incorporates practical guidance on applying the standards, including best practices, authors’ recommendations, case studies, and illustrative documentation in the PPC engagement approach.

It also provides case studies that show how going concern judgments might be applied in real-world client situations commonly found in audits, compilations, and reviews. There are practice aids for identifying adverse conditions and events, evaluating management's mitigation plans, and preparing required documentation.

Price: $175, print and CD. Also available on Checkpoint. Thomas Reuters: (800) 431-9025, Option 1.