OverallFinancialReportingProcessDisclosuresSigChanges inAccountingPrinciplesWalkthroughConsolidatingTBITInvolvementIdentifytheControlsValidatewherematerialmisstatementcan occurOverallFinancialReportingProcessDisclosuresSigChanges inAccountingPrinciplesWalkthroughConsolidatingTBITInvolvementIdentifytheControlsValidatewherematerialmisstatementcan occur

Understand FRP - Call List

(Print) Use this randomly generated list as your call list when playing the game. There is no need to say the BINGO column name. Place some kind of mark (like an X, a checkmark, a dot, tally mark, etc) on each cell as you announce it, to keep track. You can also cut out each item, place them in a bag and pull words from the bag.


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  1. Overall Financial Reporting Process
  2. Disclosures
  3. Sig Changes in Accounting Principles
  4. Walkthrough
  5. Consolidating TB
  6. IT Involvement
  7. Identify the Controls
  8. Validate where material misstatement can occur