Surgent's Compilation and Review Overview
Available Until
Self-study
2.00 Credits
Member Price $49.00
Non-Member Price $79.00
Overview
Specifically designed for practitioners and their staff wanting an overview of compilation and review engagements, this course will introduce you to the objectives of compilation and review engagements, SSARS No. 21, Clarification and Recodification, which is currently applicable and is the most significant change to the compilation and review standards since their inception over thirty years ago, and the basic components and characteristics of financial statement preparation, compilation, and review engagements. The course will also address the changes in professional standards for compilations and reviews due to the issuance of SSARS No. 22-25, including SSARS No. 25’s guidance on materiality and reporting. This course will also provide you with a review of the ins and outs of accepting and planning compilation and review engagements.
Highlights
- Objectives of financial statement preparation, compilation, and review engagements
- SSARS No. 21, Clarification and Recodification
- Components and characteristics of financial statement preparation, compilation, and review engagements
- Accepting and planning financial statement preparation, compilation, and review engagements
- Overview of SSARS No. 22–25
Prerequisites
Experience in financial accounting and reporting
Designed For
Accounting practitioners and their staff wanting an overview of engagements prepared under SSARS No. 21, Clarification and Recodification, and related professional guidance
Objectives
- Understand the objectives of financial statement preparation, compilation, and review engagements
- Be familiar with SSARS No. 21, Clarification and Recodification
- Identify changes in professional standards due to the issuance of SSARS No. 22–25
- Identify the basic components and characteristics of financial statement preparation, compilation, and review engagements
- Review the ins and outs of accepting and planning financial statement preparation, compilation, and review engagements
Preparation
None
Notice
This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by Surgent Professional Education. The course expires one year from the purchase date. Format = text only download.
Non-Member Price $79.00
Member Price $49.00