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US Audit Learning Framework Overview: The Better The Question. The Better The Answer. The Better The World Works

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151 views5 pages

US Audit Learning Framework Overview: The Better The Question. The Better The Answer. The Better The World Works

Uploaded by

MateoLagardo
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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US Audit Learning

Framework overview

The better the quest ion. The better the answer.


The better the world works.
What is the US Audit Learning Framework (USALF)?

► The USALF is EY’s standard for ensuring US and BBC Audit Professionals are
attending and benefitting from required learning activities throughout the year.
► The USALF covers a number of required learning activities which fall under the
following main types:
► Pre-requisites and post-requisites that are part of the core Audit Academy curriculum, and
includes any pre-requisites, simulation pre-work and post-requisite eLearning.
► Core audit learning courses which includes the core learning staff through managers attend,
including live classroom and virtual classroom courses.
► Assessments related to core audit classroom courses, virtual classroom courses, executive events, or
critical learning events (if applicable).
► Required eLearning by level which includes a number of required eLearning courses required to
be completed during the year.
► eLearning on demand which requires a minimum number of eLearning courses to be completed
during the year on various accounting and auditing topics available to choose from (required at the
Senior 2 – Manager 3 levels).
► Executive events which generally apply to managers and above.
► Critical learning events (if applicable) which are generally designed to address areas of needed
focus and are determined during a given year on an event-by-event basis.

Page 2
How does the USALF work?

► As part of the course communications you receive, you will be informed if


the learning event is covered under the USALF.
► If the event is covered under the USALF, you will be held accountable for:
► Completing the pre-requisites prior to the scheduled start time of the classroom event
► Attending or completing the course
► Completing and passing the related assessment within 14 days of attending class
► Completing required eLearning by level by the established due date

Page 3
Where can I find more information?

► Refer to PM 1 for a summary of the USALF.


► Included in PM 1 are links to the following sites which you may find useful:
► Americas Assurance Learning Portal
► US Audit Learning Framework site
► Assurance Quality Hub

Page 4
EY | Assurance | Tax | Transactions | Advisory

EY is a global leader in assurance, tax, transaction and


advisory services. The insights and quality services we
deliver help build trust and confidence in the capital
markets and in economies the world over. We develop
outstanding leaders who team to deliver on our
promises to all of our stakeholders. In so doing, we play
a critical role in building a better working world for our
people, for our clients and for our communities.

EY refers to the global organization, and may refer to


one or more, of the member firms of Ernst & Young
Global Limited, each of which is a separate legal entity.
Ernst & Young Global Limited, a UK company limited by
guarantee, does not provide services to clients. For more
information about our organization, please visit ey.com.

Ernst & Young LLP is a client-serving member firm of


Ernst & Young Global Limited operating in the US.

© 2019 EYGM Limited.


All Rights Reserved.

ey.com

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