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General overview

This document covers how to implement both face to face (F2F) and virtual classroom (VC) sessions and applies to all curricula under GAQ-L&E remit. There is also additional implementation guidance applicable to only the US Curriculum here, and for the Sustainability Assurance & CSRD Assurance Curricula here, which should both be read in conjunction with this document.

This is a working document that is updated periodically when new information is available. Please check the version history table below for a summary of changes.

Version history

The below table outlines updates made to this document.

Date	Change
May 2022	2022 Updates
May 2023	2023 Updates
June 2023	Update to Whiteboards table
June 2024	Included references to suggested Microsoft solutions, Added language re: Macro replacement documents, Addressed sunsetting of Google Jamboards.

Applicable to F2F and Virtual

General

Global instructor policy

Instructor profiles remain consistent between F2F and VC. Refer to the Global Assurance Quality - L&E – Global instructor standard and guidance.

Instructor training materials

Instructor training materials (ITMs) are used to upskill new instructors to instruct/facilitate a module. These materials are not used to deliver the training session to the target audience. The list of ITMs is available in the Module Information tab in the Curriculum Information Lists file (CIL) and on our website; it includes a link to the ITMs and the recommended minimum time to allocate for them. If running a virtual instructor training workshop, consider using the virtual classroom ITM.

Classroom size and setup

Unless indicated in module-specific guidance, the recommended classroom size is 24 people and the recommended classroom configuration is table groups with a maximum of six people.

Territory tailoring

Each classroom course in the GAQ-L&E Curricula has a corresponding Macro document. In each Macro, there is a specific section related to Territory Tailoring, where applicable. Refer to the Macros for further information on Territory Tailoring for each respective classroom module.

Note: In 2024 we began introducing new documents to replace Macros, e.g. in AQP-Ethics. The new documents do NOT include territory tailoring, which has been moved to the module-specific Implementation Guidance, if applicable. More information is available in this Announcement on Discourse.

Content

Polling

A Polling Activity is an interactive and digitally-enhanced way for learners to check their knowledge in the classroom.

Polling Activities are used to gauge learners’ knowledge retention after completing in-class digital assets, exercises and/or other in-class learning. Learners complete a series of polling questions using their phones or laptops and then the results of the whole class are shown and debriefed by the instructor.

Polling delivered through Google Forms

Modules where Polling is executed through Google Forms are indicated in the CIL ‘Material Listing’ under the Forms column. The full listing is found in the separate ‘Google Forms’ tab. These forms must be set up in each territory by Territory L&D before the session. Polling is generally set up as session-specific Google Forms. Refer to the Google Forms section below for further information on setting up session-specific Google Forms. Whilst our materials are based on Google Forms for 2024, we understand that Microsoft Forms are included in PwC’s global Microsoft Enterprise Licence Agreement (you may need to request the ability from local IT to create new Forms) and the functionality is much the same.

Learners can also access polling questions via mobile devices or their laptops, depending on the capabilities available in your territory. Refer to the QR Codes section for further details.

Sharing materials with learners

We recommend the following functionalities to be used for classroom sessions:

• Google Chat Room or Microsoft Teams Team/Channel with all the learners included for the event, so that instructors can easily communicate items such as links.

• Google Drive or Microsoft SharePoint document library folders with the Learner Materials that learners will need (that both learners and instructors can access).

• Sharing a Participant Pack (in one of the above electronic storage solutions) with all links needed for a module.

Precourse work

To maximise effectiveness of the classroom session, learners may need to complete precourse work. Most precourse work is in the form of eLearns. Precourse eLearns have been indicated in the CIL ‘Material Listing’ in the eLearn usage column as “Precourse.” Precourse work that is not in eLearn form is noted in the Macro or Module Design Blueprint (where the Macro has been replaced by the new documents) for the module. It is important that Territory L&D shares the precourse work ahead of the training session and sufficient time is provided to learners to complete it as there is no time allotted in the classroom timing for precourse work.

Digital materials used in the classroom

Some classroom modules include digital materials such as eLearns that are to be completed during the classroom session. These items have been indicated in the CIL ‘Material Listing’ in column in the eLearn usage column as “In class” and have zero time allocated (as the time has been incorporated in the total classroom time). Territories should pre-register learners for all digital assets prior to them attending the classroom so that learners may simply open their Formal Transcript and select the relevant digital assets using the module title. It is also recommended that Territory L&D include the links to the digital materials in the Participant Pack.

Materials

Refer to the Materials Summary in the Instructor Notes of each module for a comprehensive listing of materials and distribution requirements. Any module-specific implementation guidance will have advanced preparation like printing instructions.

Take special note of the following items:

• Collaborative slides should be shared in Google Slides or Microsoft PowerPoint format.
• Excel documents (notably EGAs) should be shared in Excel format to ensure that embedded macros remain intact.

A number of Excel learner materials are EGAs, which should be downloaded in order for functionality to be preserved. Make sure these Learner Materials are not converted into Google Sheets, as this will remove the Excel macros and checkbox functionality. They should be downloaded and used in the Excel format. When an EGA is used outside Aura, it needs to be launched from the Documents folder instead of Download folder in some Windows 11 instances, and sometimes settings of the file also need to be updated in order to enable the Excel macros. It’s recommended that EGA files are tested in advance of the classroom training to make sure that macros function properly in the EGA.

Editing macro-enabled documents in “preview” mode (e.g. renaming or editing text from within Google Drive), or opening such documents and then trying to download from within the opened document, results in the macros being corrupted. We recommend territories consider this as part of their distribution process.

Learners will also need to download these materials in order for functionality to be preserved. Territories should consider sharing them in advance if there is a concern about internet access or speed in the classroom. If you provide the EGA learner materials during the classroom, additional time may need to be allocated to allow learners to download and enable the Excel macros.

• Google Forms - in most cases require Territory L&D to create session-specific forms for distribution using the links in the CIL ‘Google Forms’ tab. The links should be shared in the Participant Pack. Forms denoted as “Global” in the CIL ‘Materials Listing’ (Column “Forms?”) do not require copies to be made. If your territory has moved to Microsoft, it is possible to download Google Forms to PDF and then import them into Microsoft Forms to speed up the transfer process. PDFs of the curricula Google Forms have been included in the respective GALaxy module folders, as announced here to assist in converting to Microsoft Forms if that’s what your territory is using.

Territory L&D is responsible for providing instructors with the necessary materials to carry out their sessions. They are also responsible for sending learners necessary materials and precourse work. This information is sent to learners via a Joining Instructions email.

Ensure joining instructions are sent sufficiently well in advance of the session in order for learners to come prepared for the classroom session with their precourse work completed. Example joining instructions have been included in Appendix - Sample joining instructions. Refer to module-specific implementation guidance for module-specific joining instructions.

Creating a Participant Pack

A Participant Pack is a spreadsheet that contains relevant information for the training session such as:

• agenda,
• group allocations and
• materials listing.

An example of a Participant Pack has been included as Appendix - Participant Pack. Each session will need to have its own set of collaborative documents, relevant video(s) and breakout room links. The Participant Pack included in Appendix - Participant Pack can be updated accordingly for each session. Note that some Virtual Classroom modules contain module-specific Participant Packs.

Remember, this Participant Pack should be included in the Joining Instructions email shared with learners prior to the session. Refer to the section above for an example email.

Ensure the links to any digital assets used during the classroom session are included in the Participant Pack. This includes in-class eLearns, learning bursts, digital learning experiences, videos and/or Google Forms.

If groups are being preassigned ahead of the training session, update the group details in the Participant Pack, including breakout rooms.

Creating collaborative documents

Territory L&D will need to create copies of any relevant collaborative documents and provide the link to the collaborative documents in the Participant Pack in each session’s ‘materials’ tab. A list of relevant materials for each classroom session can be found in the Materials Summary in the Instructor Notes for each module. For Virtual Classroom, these documents are indicated in the module-specific Participant Pack. Territory L&D needs to convert the Microsoft versions of these documents into Google Suite Collaborative Docs if using Google for Virtual Classroom sessions. Learners need to be given access to any collaborative documents prior to the session so they can edit them in class, and links need to be added to the Instructor Notes for instructors to use.

Aura training solutions

Aura functions entirely online and therefore does not offer the option to create shareable training files. As a consequence, it is a territory’s responsibility to build the Training Engagement Files (TEFs). Each territory is required to create the TEFs within their own Aura Environment, followed by the creation of a number of copies of each source file. The number depends on the number of learners attending each module and each copy should then be assigned to an individual learner. For modules in which learners are not required to document in the TEF, only one copy needs to be created.

GAQ-L&E releases the TEF build instructions as part of the annual curriculum updates.

	TEF Name	Year
	Assurance Start: Foundations TEF	1
	Assurance Start: The Experience TEF	1*
	Assurance Start: The Experience (Evolved PwC Professional)	1*
	Developing an Audit Plan TEF	2
	Resolve: The Audit TEF	3
	Business Processes: The Audit Plan TEF	4

• Note that there are two ASTE TEFs, but only one copy of the ASTE PY file is required to be created per Territory, as all learners can be granted reader access to the simulation client’s prior year audit file.

The build instructions can be found in the respective modules’ materials folders on GALaxy.

Refer to more information on TEFs, including FAQs, on our Google Site here.

Aura libraries

Note that TEFs assume the use of Int’l PwC Audit (Base ISA & Policy) General Aura libraries. This is also the case for EGA references throughout our materials. Other libraries are available and we are conscious of the release in 2024 of the NGA Smaller Entity Aura library, which may be used by many teams. The timing of the release of this library was such that it could not be reflected throughout our materials as part of our normal 2024 process, so you may wish to tailor references to specific EGAs accordingly.

Videos

Videos are available on the GALaxy Google shared drive and, where applicable, videos are also available on Mediaspace. If videos are not included in the GALaxy module folders, there are links to MediaSpace included in the Instructor Notes. It is important that instructors have these prior to the session. Refer to the CIL ‘Material Listing’ tab for modules containing videos. We also have a separate tab in the CIL that contains videos used in implementation, precourse, and in class.

Please ensure that your territory’s technology allows learners to watch videos in class.

QR codes

QR codes can optionally be used throughout the curriculum to allow learners to scan a QR code to access materials such as polls on their mobile device. Where QR codes are used, Territory L&D needs to create the QR codes and update the session slides.

Note: These QR codes are unique to your territory and cannot be shared. Refer to QR Code considerations below.

Creating QR Codes

You can now generate your QR codes directly from Google Chrome or Microsoft Edge. You can create a QR code with one click for any page you want to direct someone to. The steps for creating QR codes are similar in both tools and set out below using Google Forms for the example:

1. Go to a website that you want to share.

2. Right-click on a blank area of the webpage. In the menu that appears, click on Create QR code for this page:

3. A QR code will appear. You can share a link to the QR code or download the QR code as a PNG image that you can email or print out.

For Google Forms, ensure the Google Form is in Preview mode:

Updating slides

After generating the QR code, update the respective slide for the activity for each training session.

Note where QR codes are utilised in the Global curriculum, these can be accessed using a learner’s personal mobile device (i.e., learners do not need a firm-provided mobile device) so long as you follow the instructions under QR Code Considerations below.

Google Forms

Modules where Google Forms are utilised are outlined in the CIL ‘Material Listing’ tab (see column ‘Forms?’). The links to the Google Forms are contained in the ‘Google Forms’ tab with their settings indicated.

QR Code Considerations

If you are using QR codes to link to Forms, we wanted to highlight that in order for a Form to be accessed on non-PwC mobile devices, the following settings must be unticked in the Form settings:

• Collect email addresses (this will keep response receipts greyed out)
• Restrict to users in PwC and its trusted organisation

*Note that whilst these instructions and the screenshots below are applicable to Google Forms, Microsoft Forms have similar functionality.

If you want learners to get a copy of their responses to Forms, then QR Codes are not recommended as the automated response receipts option will not work. In this case, we recommend territories remove the QR code option and update the settings to collect email addresses, response receipts and restrict to users in PwC and its trusted organisations (this option can be turned off however learners will need to manually type in their email addresses) in order to take advantage of the automated responses receipts in Forms.

Before the classroom - preparing the Forms and slides

*Note that whilst the screenshots below are applicable to Google Forms, Microsoft Forms have similar functionality.

Additionally, the Appendix - Instructor Cheat Sheet should be provided to instructors and includes details on Forms, how to use Forms effectively in the classroom, and includes guidance on how to use real-time responses to tailor the debriefs that follow the polling activities.

Timing considerations

The timing for classroom and digital asset materials is a recommendation and is based on pilot responses/feedback received. Territory L&D should consider if additional timing is needed where the majority of learners are non-native English speakers or where there has been territory tailoring that could impact timing. Refer to the general Additional session time section for virtual classrooms.

Evaluations

All territory presentations of GAQ-L&E materials should have a Level 1 evaluation completed by territory learners. Territory L&D should monitor completion of the evaluations to ensure that feedback is gathered for at least a representative sample.

Refer to the Global Assurance Quality L&E - Standard on evaluation.

Specific evaluation questions

As part of territory reporting, module-specific evaluation questions may be asked for certain modules. These will be communicated as part of Announcements and territory reporting communications on Discourse.

Virtual Classroom

This section highlights additional considerations to bear in mind when running a virtual classroom session.

Instructors

All virtual courses require the use of a minimum of two instructors. It is highly recommended that territories also use a virtual classroom facilitator (VC Facilitator).

The instructors are responsible for teaching the course materials and answering any questions that arise in the session related to those materials. The VC Facilitator will support the instructors with the virtual logistics of the chosen technology (e.g., Google Meet or Teams).

The actions of the VC Facilitators are included in the Instructor Notes in orange VC Facilitator boxes. Territory L&D should provide the VC Facilitator a copy of the Instructor Notes and links to all materials to be shared during the session, including the Participant Pack, ahead of the session.

Virtual Classroom tools

The Instructor Notes for the majority of the virtual classroom modules are generally tool agnostic, considering the functionality that is available in various tools like Google and Microsoft. If further functionality or tools are available in your territory, Territory L&D will need to update the materials. The following virtual classroom functionality is used in the materials:

• Breakout rooms
• Chat
• Mute/unmute
• Raise hands
• Whiteboards
• Collaborative docs

Note the materials are based on functionality that was available as of June 2024 and may not reflect the latest enhancements offered across territories.

Modules with specific recommendations

We have not made the following modules tool agnostic and the materials assume territories will use Google Meet to run the module. This is because the use of Google Meet allows the case study to feel more like working on an engagement. The materials contain guidance for instructors to support and coach the learners during their independent work. The following modules utilise Google Meet as the virtual classroom tool:

• Assurance Start: The Experience
• Business Process: The Audit Plan

Note: If your territory has moved to Microsoft, the functionality available in Teams is similar, so that can be used as an alternative. The important thing to bear in mind is that these modules will feel most realistic in a tool like Google Meet.

Videos

If a classroom session includes videos, it is highly recommended that these are distributed through Mediaspace where available. Most videos within the GAQ-L&E curricula are hosted on Mediaspace. Learners should be provided links to the videos in their Participant Pack to watch on their own computers during the virtual session. See the section Participant Pack for more information about Participant Packs.

In pilots and other presentations, we have generally found that, in Google Meet, it works well for the instructor or the virtual facilitator to present a tab, as opposed to presenting a window or a whole screen as the audio will then not play. This is a good option if feasible for your territory as it reduces coordination time in a virtual classroom. We recommend territories test local bandwidths when sharing local recommendations. The Global materials are scripted assuming the links will be shared with the learners. When presenting in Microsoft Teams, you will need to ensure the sound toggle is switched on.

For videos not hosted on Mediaspace in the GAQ-L&E curricula, the source files will be provided on GALaxy shared drive for territories to distribute. Territories should consider whether to distribute the videos through a shared link or to host the videos on Mediaspace.

Durations

Durations between the F2F and virtual classroom may differ and will vary depending on tools used, experience of instructors, and length of training day (we expect longer days will slow down response and engagement through the day). Just as in a regular F2F classroom session, consider when to add breaks in virtual sessions. Feedback received from prior training years indicated that more breaks are needed for virtual classroom sessions.

Materials

Google Suite

To maximise the learning experience for learners, the virtual classroom sessions were designed to use the collaboration benefits of the Google suite. The Google Suite capabilities used in the classroom sessions include:

• Google Docs/Sheets/Slides/Jamboards: Where collaborative documents are required in classroom sessions, these materials have been included in the Participant Packs. These documents allow for teams to collaborate and work through exercises using the same document. They also allow for instructors to monitor exercise completion and provide real-time coaching. Additionally, Google Slides or Jamboards are used in place of paper flipcharts.
• Google Forms: Google Forms are used in classroom sessions for quizzes and polling. The use of Google Forms allows for real-time scoring, which contributes to more tailored instructor debriefs. Territory L&D should be aware when session-specific Google Forms are needed and follow the guidance in the Google Forms section of this document.

We understand some territories have moved to Microsoft and some are fully removing Google functionality. It is our understanding that all of the above Google capabilities can be reproduced in Microsoft.

Whiteboards

Whiteboards are used by instructors in plenary sessions. Whiteboards are available in two options - embedded directly in slides in order for the slidedeck to be uploaded into a virtual classroom tool or as Jamboards/Whiteboards. See below for territories using Jamboards as additional modifications are required to the materials.

*Please be aware that Google is sunsetting Jamboards in October 2024 with no direct replacement. Microsoft has a Whiteboard application that is included in PwC’s global Microsoft Enterprise Licence Agreement. Territories may also have other available options such as Mural.

Microsoft Whiteboards

Some of our modules in 2024 use Microsoft Whiteboards to replace physical in-class games given the sunsetting of Jamboards:

• Project Management
• Advanced Leadership
• Advanced Review

MS Whiteboards function differently to Jamboards and we have included instructions below for accessing and creating copies of the Whiteboards.

Setting up MS Whiteboards

1. Click the link to the MS Whiteboard via the respective module’s Implementation Guidance on Discourse

2. Clicking the link will automatically create a copy of the GAQ-L&E Whiteboard on your own personal OneDrive account (NOT in any SharePoint site you have access to).

3. We suggest you move the Whiteboard to a local SharePoint location so that others may access it as well. Follow the steps below:

4. Access the OneDrive web app via your Managed Bookmarks or M365 homepage (whatever is most common in your territory).

2. Go to “My Files”

3. Open the “Whiteboards” folder

4. Find the Whiteboard that was just created

5. Hover over the name of the Whiteboard you want to move and click on the 3 dots that appear to the right of the Whiteboard name

6. Select “Move to”

7. Select the SharePoint location you’d like to move the Whiteboard to.

Virtual flipcharts

Slides or Whiteboards are used in virtual classroom sessions as virtual flipcharts for exercises. Virtual flipcharts allow for group members to collaborate with each other during group exercises. VC versions of materials include separate slides for each group. New virtual slide decks need to be made for each session that is run and updated for the number of groups in the session.

Optional Jamboards

To vary learner responses during long ask and answer sections, optional Jamboards have been provided in a separate file for instructor use. Suggested ask and answers have been highlighted below and instructors should use their judgment to vary between asking verbally, through chat or using a Jamboard to manage virtual classroom fatigue. Refer to this announcement on Discourse for further details regarding our Jamboard replacement plan.

Modification to materials depending on tool usage

To minimise the impact of territories using varying virtual classroom tools, we are sharing areas that may require local territory tailoring:

Jamboards

If you are using Jamboards, a separate Jamboard file with the relevant information has been included in the materials. The following slides will need to be swapped out and replaced with a template Jamboard slide contained in Appendix - Jamboard replacement.

Curriculum	Year	Module	Slides numbers to be replaced with Jamboard placeholder
Audit	1	Audit Basics	20, 22, 26
Audit	1	Audit Documentation	8
Audit	1	Audit Trail and Referencing Financial Statements	5,12
Audit	1	Controls Testing	5,15
Audit	1	Ethics and Business Conduct	5, 22
Audit	1	Fraud	6,11,15,28,29
Audit	1	Independence	6
Audit	1	Internal Control Framework	7
Audit	1	Interviewing Skills	5,17,18
Audit	1	Introduction to Risk Assessment	5
Audit	1	Professional Scepticism	5,9
Audit	1	PwC Professional	6,7,13
Audit	1	Reconciliations	5,8,13
Audit	1	Substantive Testing	5,6, 26, 27, 61, 62, 76, 77, 103, 104
Audit	1	The Review Process	4
Audit	1	Time Management	3
Audit	1	Understanding the Business	4,17,18,21
Audit	2	Designing Substantive Audit Procedures	7,44
Audit	3	The PwC Risk Assessment Process	n/a no slides (but Jamboard is provided)
Audit	3	Project Management	42
Audit	4	Consultations	5
Audit	4	Evaluating Financial Statements	2-4, 20, 28-32
Audit	4	Fraud Risks and Responses	10,16
Audit	4	Planning Inventory Observations	2
Audit	4	Auditing estimates with discounted cash flows	6,45,54,55,71,72,81,82,83,90,91,92,96
Instructor Skills		Instructor Skills	4,5,32,53,55,74

Learner-led Breakouts

The following modules assume that learners will create their own separate breakout group to complete pair/group exercises:

• Interviewing Skills
• Evaluating Financial Statements

The materials instruct learners to create their own Google Meet session and to update the Participant Pack in order for the instructor to jump into the breakout sessions. These can be modified locally if you will be using another tool like Microsoft Teams.

Creating groups and breakout links

Virtual groups are set up for all modules that have group exercises and/or collaboration activities. The use of virtual groups is fundamental for these virtual modules to be successful.

Territory L&D should arrange the learners in their virtual groups prior to the start of the session and create the breakout links and share these details with the instructors. The group distributions and respective breakout links made for each group are included in the Participant Pack for each session.

For some modules with mixed target audiences, it is necessary that groups include a mix of grades in the target audience. Refer to individual module information for further details on this.

Maintaining quality in virtual training

It is critical that we maintain a focus on quality, particularly as audits will typically become more challenging to execute in a virtual or hybrid environment, and our people will need our training to be highly effective.

Included below are some areas you should be thinking through as you schedule and plan your virtual classroom sessions. We believe the points below are important to focus on throughout our mandatory audit training.

Instructor upskilling

Although there are some consistent elements, there is a difference in some of the things an instructor will need to consider in order to make sure that a virtual classroom is as effective as a F2F classroom, both in the features of whatever tool you are using, and in skills to maintain engagement.

We recommend you have your instructors complete a ‘delivering virtual training’ briefing prior to virtual facilitation. Schedule a briefing and practice run with your instructors – this will allow the instructors to understand what is expected of them and to practise using any functionality available in your chosen technology. Ensure the instructors know that it is their responsibility, along with any support they have in the virtual room, to ensure that learners remain engaged. This skill will be different than ensuring they are engaged in person. Have them brainstorm how they can ensure everyone is engaged and what they will do if people are not (e.g., if you are using Webex and see that learners are multi-tasking). Territory L&D can review the Instructor Skills course to determine if there are any messages they would like cascaded down to experienced instructors. The following materials are recommended to share:

• Presenting with impact series which covers virtual classroom;
• Use of technology;
• Visual aids;
• Listen Up!; and
• Storytelling.

Additional session time

Every interaction, from asking a question to debriefing an exercise, will take a little longer in a virtual classroom than in a physical one, so it is important that you consider how much to extend your session time (and the individual time for these interactions) to make sure that you still cover all the relevant content.

Allowing for smaller class size and/or additional instructors

There is more for an instructor to “do” throughout a virtual session: handling the technology, dealing with IT issues, monitoring engagement and checking in on individuals - so it is important not to overload them so they can effectively support the learners. Consider having a Virtual Classroom Facilitator handling the virtual classroom tool(s), which will allow instructors to focus on the materials, but also consider what class size is possible to support through group and individual exercises and debriefs. The virtual classroom instructor notes consider this role and it has been differentiated from the instructor role.

Consider the impact of sitting in front of a screen for a continuous period

In a classroom, there is usually time away from the computer in table discussions, moving around the room, or completing other activities. It may be challenging to expect full training days focused on virtual classrooms in the same way we expect in traditional classrooms; consider taking advantage of the modular structure of the GAQ-L&E curricula to space learning out. Build in more breaks than you would in a traditional classroom, and encourage physical movement during breaks. Also consider this for your instructors, as a tired instructor will be significantly less effective.

Precourse work

Precourse work, where applicable, will be of increased importance, as it will be harder for learners to ask questions around their understanding, and harder for instructors to gauge when learners are struggling. Consider implementing additional monitoring and follow up of precourse work, including interim deadlines.

Tracking attendance

Consider how you will track attendance – this can be done by having whoever is handling the technology aspect note attendance and then update your LMS.

F2F

This section highlights the additional considerations when running a F2F classroom session.

Printing

Printing instructions for all Appendices and Learner Materials (if applicable) are included in the module-specific Implementation Guidance on Discourse.

Videos

Please also ensure that the training rooms have speakers for playing the audio. Territory L&D or the instructor should test the speakers prior to the session.

Module-specific implementation guidance

Refer to Discourse for any module-specific implementation guidance.

*See F2F version (no specific virtual classroom considerations)

Module	F2F	VC
Assurance Start: Foundations
Reconciliations		-
Assurance Start: The Experience
Understanding and Evaluating Controls		*
Developing an Audit Plan		*
The PwC Risk Assessment Process		*
Working Together: Trusted Leadership in Audit Teams (ALTERNATIVE DELIVERY OF BATM, COACHING, RAW)		-
Project Management
Resolve: The Audit
Advanced Leadership		*
Advanced Review		*
Evaluating Financial Statements	-
Business Processes: The Audit Plan		*
QRP Workshop		-
NGA Smaller Entities		*
ISA 600 (Revised) - Scoping		*
AQP 2024: Ethics		*
Applying PCAOB Standards in Practice	-
Instructor Skills

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