COPAS 2005 Accounting Procedure Model Form

A one day workshop reviewing the evolution of accounting procedure provisions and in-depth discussions of the 2005 Accounting Procedure will not only provide participants with a working knowledge of the 2005 AP, its provisions and options, but will provide a better understanding of how certain items evolved over time to be directly chargeable or covered by overhead. This information will assist audit hosts in responding to audit claims as well as joint interest accountants initially recording such costs. The section on audit processes and protocols will assist both auditors and hosts to make the process go smoothly and reduce the number of exceptions taken as well as facilitate early resolution.

  • Section 1 - Historical Overview of COPAS Accounting Procedures
  • Section 2 - Evolution of Accounting Procedure Provisions Prior to 2005 – Labor
  • Section 3 - Evolution of Accounting Procedure Provisions Prior to 2005 – Other
  • Section 4 - Provisions of the 2005 Accounting Procedure
  • Section 5 - COPAS 2005 – Options, Interpretive Guidelines, and Related MFIs
  • Section 6 - Relationship of COPAS 2005 Provisions to the JOA Provisions
  • Section 7 - Reducing, Eliminating, and Resolving Audit Exceptions

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